GSTR-5A: Meaning and Applicability

Although the Goods and Service Tax in India has simplified the procedure, many individuals have found it challenging to understand lots of information regarding the different forms it encompasses. To make the work of filing returns easier for taxpayers, a comprehensive look at the numerous forms intended for a wide range of taxpayers has been established. In this post, we’ll cover everything related to GSTR-5A such as meaning and applicability.

What exactly is GSTR 5A?

Online database access and retrieval (OIDAR) service providers are required to file the GSTR 5A. This document must be filled out every month, regardless of trades or transactions.

What is OIDAR?

It stands for Online Information and Database Access or Retrieval. OIDAR refers to online services that allow subscribers to access and retrieve data from databases without having to physically contact the data’s sources. For instance, when a consumer downloads and pays for an e-book online.

OIDAR is defined in the IGST Act as services offered through an electronic network or the Internet that need little to no human participation and cannot be maintained without the use of information technology, and includes electronic services such as those specified below:

• Use telecommunications networks or the internet to distribute e-books, movies, music, software, and other intangibles.
• An online digital content supplier. These covers films, television series, music, and other similar media.
• Digital data storage
• Online advertising campaigns
• Offering cloud-based services
• Providing information in the electronic form to anybody via a computer network, whether retrievable or not.
• Online gaming

GSTR-5A Applicability on

The Online Information and Database Access or Retrieval (OIDAR) services provider must file Form GSTR-5A to report services given to non-taxable persons from a location outside India to a person in India. The Service distinguishes between two sorts of recipients:

1. People/Entity who aren’t registered with the government, local administrations, or authorities

When users get services from a service provider, the service provider must pay GST to the Indian government. Such services should not be provided for commercial or corporate purposes.

2. Person/Entity that has been registered

In such circumstances, a reverse charge is applicable. Furthermore, the returns must be submitted correctly. When filing taxes, users of the service are responsible for filing returns.

GSTR-5A Form Filing Pre-Requisites

According to the laws, the form GSTR 5A must be filed every month. GSTR 5A must be filed by the 20th day of next month. To clarify, GSTR 5A must be filed on or before June 20th, 2018 for services rendered in the month of May 2018.

Let’s have a look at the requirements for submitting GSTR 5A.

1. A non-resident must submit a GSTR5A if they supply OIDAR services;
2. The return must be submitted even if there is no transaction for any period.
3. It is only permissible to file the return once all taxes are due and all other sums are paid.
4. A current-period return cannot be filed before the previous-period return has been filed.
5. GSTR-5A does not have an e-credit ledger as there is no involvement of input tax credits.

GSTR-5A Format

The GSTR 5A format is shown as follows:

Table 1	GSTIN
Table 2	Legal Name and Trade Name (if any)
Table 3	Authorized Representative Name
Table 4	Filing Period
Table 5	Outward Taxable Supply Details
Table 5A	Amended Details of Outward taxable Supply made to NRTP during Previous Period
Table 6	Interest, penalty, or any other amount to be calculated.
Table 7	Tax Interest, Late Fees, and Other Amounts Payable.

When the taxpayer successfully files GSTR-5A, an acknowledgment is automatically created and emailed to them.

Late fees for Failing to File GSTR 5A on Time

The following are the late fines for a late GSTR 5A filing:

1. Regular Return: INR 200 per day
2. NIL Return: INR 100 per day