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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.
The GSTR-5A due date is the 20th of the succeeding month.
As far as filing GSTR-5A is concerned, the following points need to be kept in mind by OIDAR service providers:
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.
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.
After successful filing of the Form GSTR-5A, an acknowledgement is generated and an e-mail message is sent to the taxpayer. Also, an SMS notification is pushed to the mobile number (registered in India) of the authorized signatory mentioned in the registration application.
Payment Declaration Form – GST PMT – 08: Definition, Format and Rules