What is GSTR-5A?
GSTR-5A is a return to be furnished by Online Information and Database Access or Retrieval (OIDAR) service providers, for the services provided from a place outside India to non-taxable persons in India. Filing GSTR-5A is mandatory i.e. GSTR-5A needs to be filed even if there is no business activity (NIL Return) in the tax period.
When is the GSTR-5A last date?
The GSTR-5A due date is the 20th of the succeeding month. However, as per the latest notifications, the GSTR-5A return filing due date for the months of July to December, 2017 has been extended to 31st January, 2018.
Things to keep in mind for GSTR-5A filing
As far as filing GSTR-5A is concerned, the following points need to be kept in mind by OIDAR service providers:
- One cannot file GSTR-5A for the current period, if return for the previous tax period has not been filed.
- GSTR-5A return for a particular tax period can be filed only after making full payment of taxes and other liabilities.
- OIDAR services provider cannot claim any ITC in GSTR-5A. Thus, no electronic credit ledger is maintained for GSTR-5A.
- At present, there is no late fee applicable in case of delayed filing of GSTR-5A.
Form GSTR-5A primarily requires the non-resident OIDAR service provider to furnish details of taxable outward supplies, pertaining to online information and database access or retrieval services, made to non-taxable persons or consumers in India. In addition, amendments to the details furnished in preceding tax periods, viewing details of interest or any other amount, and offsetting liabilities are also allowed in Form GSTR-5A.
How to file GSTR-5A
Form GSTR-9 once filed cannot be revised. Any mistake made in the return can be revised in the next month’s return, when the error or omission is identified.
- Table 1: GSTIN of the supplier
- Table 2: Legal Name of the Registered Person & Trade Name (if any)
- Table 3: Name of the Authorized representative in India filing the return
- Table 4: Period i.e. Month & Year
- Table 5: Taxable outward supplies made to consumers in India – including details of place of supply, rate of tax, taxable value, integrated tax and cess
- Table 5A: Amendments to taxable outward supplies made to non-taxable persons in India
- Table 6: Calculation of interest, penalty or any other amount
- Table 7: Tax Interest, Late Fee, and any other amount payable and paid
After successful filing of the Form GSTR-5A, an acknowledgement is generated and an e-mail message is sent to the taxpayer and also an SMS notification is pushed to the mobile number (registered in India) of the authorized signatory mentioned in the registration application.