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GSTR 5A – Return Filing, Format, Eligibility & Rule

Introduction to GSTR-5A

GSTR-5A is a return to be filed by Non-resident Online Information and Database Access or Retrieval (OIDAR) service provider For the service provided outside India, there is a place to provide information on the same in GST Portal.

What is GSTR-5A
OIDAR services are basically a sort of services rendered by utilizing the internet medium. These services are transferred to service users without using any physical medium attached to the service provider.
Time for Filing GSTR-5A

GSTR 5A, which is a Monthly Return format needed to be filed by the 20th of the next month from the Tax period to which the return pertains. It can also be by the date as may be extended by Commissioner.

For whom the GSTR-5A is

Non-Resident Online Information and Database Access or Retrieval (OIDAR) services provider needs to file Return in Form GSTR-5A. This Filing of GSTR-5A is mandatory. Even in case of no business activity or Nil returns in that Particular tax period, the filing is mandatory.

Modes of preparing GSTR-5A?

GSTR-5A can be prepared either through Online on the GST portal with proper Login. It can also be done through Third-party application software or a properly licensed GST Suvidha Provider.

Pre-requisites for filing GSTR-5A

Pre-requisites for filing GSTR-5A are:

1. Taxpayer should be registered as an OIDAR services provider and should have a GSTIN that’s Valid.
2. Taxpayer should have Proper Login Credentials like User ID and Password.
3. Taxpayer should have valid, non-expired PAN-based Digital Signature which is called DSC. This Digital Signature is required for filing to authorize that signatory is a resident of India. Taxpayers can file the return through EVC also.
4. If the authorized signatory is not an Indian, OTP will be conveyed through e-mail

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.

Post Filing Information

After the successful filing of the Form GSTR-5A, an acknowledgment is generated and an Email message is sent to the taxpayer on the Indian mobile number of the authorized signatory mentioned in the registration application.

If a mobile number is obtained from an Indian Service provider, then SMS will also be sent to the authorized signatory.


In case of delay in filing if it is charged Rs.50/day. In case of delay in filing Nil returns, Rs.20/Day is fined.

Find Your GSTR5A Form here:GSTR-5A

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