1. What is Form GSTR-5A?

Form GSTR-5A is a return to be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider, of the services provided to non-taxable persons, from a place outside India to a person in India.

2. By when do I need to file Form 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.

3. Who needs to file Form GSTR-5A? Is it mandatory to file Form 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. Form GSTR-5A needs to be filed even if there is no business activity (i.e. it is a Nil Return) for a tax period.

4. From where can I file Form GSTR-5A?

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

Pre-Requisites for Filing Form GSTR-5A

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

Form GSTR-5A can be prepared using either of the following modes:

• Online entry of data on the GST Portal after log in  
• Using third party application of Application Software Provider (ASPs) through GST Suvidha Providers (GSPs) 

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

Pre-requisites for filing Form GSTR-5A are:

1. Taxpayer must be registered as an OIDAR services provider and must have a valid GSTIN.

2. Taxpayer must have valid User ID and Password.

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

No, Form GSTR-5A return cannot be filed for the current tax period, if return for the previous tax period has not been filed by the taxpayer.

Form GSTR-5A needs to be filed even if there is no business activity (i.e. it is a Nil Return) for a tax period.

Entering Details in Various Tiles

8. Which details are required to be furnished in Form GSTR-5A?

The taxpayer is required to furnish details of outward taxable supplies made to non-taxable persons/ consumers in India, amendment to the details furnished in preceding tax period(s) and details of interest, or any other amount to be paid by them etc. in their Form GSTR-5A.

Additional Liability & it’s Payment

9. How can I discharge interest and any other amount liabilities in Form GSTR-5A?

You can declare interest and any other amount liabilities in Table 6 – Interest or any other amount in Form GSTR 5A. Interest and other liabilities (like penalty and arrears) can be discharged only through Electronic Cash Ledger.

10. Whether Table 7 of Form GSTR-5A is editable?

No Table 7 of Form GSTR-5A is not editable. Table 7 is auto populated based on the values entered in Table 5, 5A, and 6.

Note: Table 7 tile of Form GSTR-5A gets enabled only if the taxpayer clicks the PROCEED TO FILE button.

11. What do I need to do if available cash balance in Electronic Cash Ledger is less than the amount required to discharge the liabilities?

Available cash balance as on date in Electronic Cash Ledger is shown to the taxpayer in “Cash Ledger Balance” table. If available cash balance in Electronic Cash Ledger is less than the amount required to discharge the liabilities, then you may create challan for the additional cash by navigating to Services > Payments > Create Challan option.

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

No, Form GSTR-5A return cannot be filed after making part payment of taxes. In such a case, you can create a challan by navigating to Services > Payments > Create Challan option to add additional amount in order to pay the liabilities and file Form GSTR-5A.

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

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

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

14. Is there an Electronic Credit Ledger available for OIDAR taxpayers?

No, there is no Electronic Credit Ledger maintained for OIDAR taxpayers.

Previewing & Filing Form GSTR-5A

15. How can I preview Form GSTR-5A before filing?

After adding details in various section of the Form GSTR-5A, scroll down the page and click the DOWNLOAD GSTR-5A (PDF) button to preview before making filing Form GSTR-5A. The summary of Form GSTR-5A will be displayed in a PDF. If it is incorrect, you can edit the information in the relevant section of the form.

16. When will “FILE GSTR-5A” button gets enabled?

File button gets enabled only if you have-

• Sufficient balance in electronic cash ledger to pay for the declared tax liability and other liabilities (Interest and Any Other amount)
• Clicked on declaration check box and have selected authorized signatory details from the drop-down list.

17. Can I reset Form GSTR-5A after filing?

No, you cannot reset Form GSTR-5A after filing. However you can edit/delete the details till filing of the return.

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

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

Post Filing of Form GSTR-5A

19. 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. Also a SMS is sent to the Indian mobile number of authorized signatory as mentioned in the registration application.