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GSTR-5A in GST

What is GSTR-5A?

GSTR-5A is a Return to be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider to un-registered person or customers, on the GST Portal for the services provided from a place outside India to a person in India, other than a registered person.

By when do I need to file GSTR-5A?

Monthly Return(s) needs be filed by 20th of the month succeeding the Tax period to which the return pertains or by the date as may be extended by Commissioner. Vide Notification No. 69/2017 – Central Tax; dated 21/12/2017, CBEC extends the time limit for filing GSTR-5A to 31.01.2018 for the months from July’17 to October’17.

Who needs to file GSTR-5A? Is it mandatory to file GSTR-5A?

Non-Resident Online Information and Database Access or Retrieval (OIDAR) services provider needs to file Return in Form GSTR-5A. Filing of return is mandatory.

GSTR-5A needs to be filed even if there is no business activity (Nil Return) in the tax period.

What are the available modes of preparing GSTR-5A?

GSTR-5A can be prepared using the following modes through:

  • Online entry of data on the GST Portal after log in  
  • Using third party application like autoTax GST Software from Masters India, a licensed GST Suvidha Provider.

What are the pre-requisites for filing GSTR-5A?

Pre-requisites for filing GSTR-5A are:

  1. Taxpayer should be a registered as OIDAR services provider and should have a valid GSTIN.
  2. Taxpayer should have valid User ID and Password.
  3. Taxpayer should have valid & non-expired/ non-revoked PAN based Digital Signature (DSC) for filing with DSC if authorized signatory is an Indian.
  4. Taxpayers can file the return through EVC also. If authorised signatory is not an Indian, OTP will be conveyed through e-mail message.

From where can I file GSTR-5A?

Login to the GST Portal and click the Services > Returns > Returns Dashboard command to file GSTR-5A.

What details are required to be furnished in GSTR-5A?

The taxpayer can furnish details of taxable outward supplies made to non-taxable persons/ consumers in India, amendment to the details furnished in preceding tax period(s) and to view details of interest, or any other amount and offset the liabilities etc. in their GSTR-5A.

Can I file GSTR-5A for current period if return for previous period has not been filed?

You cannot file GSTR-5A for current period, if return for the previous tax period has not been filed.

Can I file GSTR-5A after making part payment of taxes?

GSTR-5A return can be filed for a period only after making full payment of taxes and other liabilities.

Can OIDAR services provider claim ITC in GSTR-5A?

No, OIDAR services provider cannot claim any ITC in GSTR-5A.

Is there any late fee in case of delayed filing of GSTR-5A?

At present, there is no late fee in case of delayed filing of GSTR-5A.

What happens after Form GSTR-5A is filed?

After successful filing of the Form GSTR-5A, an acknowledgement is generated and an Email message is sent to the taxpayer on the Indian mobile number of authorized signatory mentioned in the registration application. If mobile number is obtained from Indian Service provider, then SMS will also be sent to the authorized signatory.

Is there an Electronic Credit Ledger available for GSTR-5A?

No, there is no Electronic Credit Ledger maintained for GSTR-5A.

About Masters India - GST Suvidha Provider

Masters India, a leading GST Suvidha Provider (GSP) offering GST & EWay Bill Compliance Solution and APIs to make businesses in India GST Ready.