GSTR- 5A form is documentation that contains details of the goods or services provided to an unregistered person inside India through Online Information and Database Access or Retrieval (OIDAR) by any person who is situated outside India. For e.g., an individual person, unregistered under GST, access database of any company located in China. Then, such service providers are liable to pay GST on services rendered through GSTR-5A.
Basically, OIDAR service providers fill the GSTR-5A by logging into the GST portal to get returns. Here, we are going to let you know about every single detail of filing GSTR-5A returns.
OIDAR is a service that is provided by using the internet or any electronic network. Therefore, it requires minimum human intervention
E.g.
OIDAR service providers, who are located outside taxable territory, need to file the GSTR-5A return for catering services to unregistered or non-taxable customers in India. Rational behind including only unregistered/non-taxable service recipient is as follows:
Note: OIDAR service providers located in the taxable territory are liable to pay GST on their services under forwarding charge and they need to file their return in form GSTR-3B and GSTR-1.
GSTR-5A needs to be filed within the 20th of the month next to the tax period, and to which the return is related to or the date may have to get extended by the Commissioner.
In case of any delay in filing the Form GSTR-5A, then there will be two late fees applicable-
Only the OIDAR service providers can file the GSTR-5A in the GST portal and they also need to be non-resident and rendering aids to unregistered dealers in India. Since, without a GSTIN, filing a GSTR-5A will not be possible, the person needs PAN also.
The OIDAR service providers need to keep the following points in mind:
An OIDAR services provider cannot claim for an ITC in GST-5A. So, no electronic credit ledger will be required to maintain for GSTR-5A.
The taxpayers need to follow certain rules and regulations while filing GSTR-5A, such as-
Table 1:
The taxpayers have to provide their GSTIN here
Table 2:
The registered person should fill this field with his/her legal name and trade name if there is any
Table 3:
Here, put the name of the authorized representative who is filing the return
Table 4:
Mention the period in this field, i.e., Month and Year for which the return is claimed
Table 5:
Furnish the details of the taxable outward supplies that are made to customers in India; including place of supply, tax rate, taxable value, the integrated tax amount and cess
Table 5A:
Provide the details of the amendments to taxable outward supplies rendered to the non-taxable consumers of India for the preceding period.
Table 6:
Put the amount of calculation of interest, amount of penalty, and another amount which is payable
Table 7:
Taxpayers have to give the details of late fee, tax interest, and another amount which is payable or have already paid; in this field
It is mandatory to file the GSTR-5A return within the due date for all the non-resident taxable persons providing OIDAR service. So, if you are one of them then make sure to provide the correct information regarding your income and expenses to avoid any tax-related issues in the future. If you have any doubt, get in touch with the experts.
Read more: Section 269SU Online Compliance on e-Filing Portal
