What is GSTR-5A?
GSTR-5A is a return filed by online information and database access or retrieval service providers (OIDAR) providing services in India from abroad with the help of internet. It is mandatory to file GSTR-5A even if there is nil tax return in the tax period.
Who needs to file GSTR-5A?
Non-resident online information and database access or retrieval (OIDAR) service providers need to file GSTR-5A.
GSTR 5A Filing Due Dates 2020
GSTR 5A must be filed before 20th of the consecutive month. The date may get extended as per government notification. The due dates for filing GSTR 5A are given below –
|Dec 2019||20 Jan 2020|
|Jan 2020||20 Feb 2020|
|Feb 2020||20 Mar 2020|
|Mar 2020||20 Apr 2020|
|Apr 2020||20 May 2020|
|May 2020||20 Jun 2020|
|Jun 2020||20 Jul 2020|
|Jul 2020||20 Aug 2020|
|Aug 2020||20 Sep 2020|
|Sep 2020||20 Oct 2020|
|Oct 2020||20 Nov 2020|
|Nov 2020||20 Dec 2020|
|Dec 2020||20 Jan 2021|
What are the pre-requisites for filing GSTR-5A?
The pre-requisites for filing GSTR-5A are as follows –
- Taxpayer should be registered OIDAR service provider with a valid GSTIN.
- Taxpayer should have a valid DSC (if authorized signatory is an Indian)
- Taxpayer should have a valid User Id & password.
- Taxpayer can also file the return through EVC (if authorized signatory is not an Indian)
Penalty for Late GSTR-5A Filing
The late fees for filing GSTR-5A is shown in the table below –
|Type of Return||Late fees|
|Normal return||Rs.200 per day|
|Nil return||Rs.100 per day|
GSTR-5A Return Form Format
Download Form GSTR-5A by clicking below link –