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

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 –

Month Due date
May 2019 20th June 2019
June 2019 20th July 2019
July 2019 20th August 2019
August 2019 20th September 2019
September 2019 20th October 2019
October 2019 20th November 2019
November 2019 20th December 2019
December 2019 20th January 2020

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

The pre-requisites for filing GSTR-5A are as follows –

  1. Taxpayer should be registered OIDAR service provider with a valid GSTIN.
  2. Taxpayer should have a valid DSC (if authorized signatory is an Indian)
  3. Taxpayer should have a valid User Id & password.
  4. 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 –