Online GSTR-5A Filing
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 –
|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 –
- 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 –