GST Compliance – Form GSTR-5A (OIDAR Service Providers)

A. The Law

Relevant Sections – CGST Act, 2017

• Section 24: Compulsory registration for non-resident OIDAR service providers.

• Section 39(1): Furnishing of returns by every registered taxable person.

• Section 47: Late fee for delay in filing returns.

Relevant Rules – CGST Rules, 2017

• Rule 64: Prescribes return in Form GSTR-5A for providers of Online Information and Database Access or Retrieval Services (OIDAR) from outside India to non-taxable persons in India.

• Rule 67: Requirement of tax payment at the time of registration.

Key Point:

• Form GSTR-5A is to be filed by OIDAR service providers (including online money gaming) located outside India, for supplies made to:

  • Non-taxable persons in India.

  • Registered persons (under RCM basis).

• Filing is mandatory, even if no business activity (Nil return).

• Filing frequency: Monthly, by 20th of succeeding month (or extended date).

B. How Do I – Step-wise Compliance Process

Step 1: Login & Access

1. Visit gst.gov.in.

2. Login → Services → Returns → Returns Dashboard.

3. Select FY & Month → Click Search.

4. In GSTR-5A tile, click Prepare Online.

Step 2: Enter Details in Tables

1. Table 5 – Outward Supplies to Non-taxable Online Recipients

   • Add POS (State/UT), Taxable Value, Cess, Tax Rate.

2. Table 5A – Amendments to above supplies.

3. Table 5B – Outward Supplies to Registered Persons (RCM basis).

   • Enter GSTIN, Taxable Value, Tax.

4. Table 5C – Amendments to above B2B supplies.

5. Table 5D – Supplies of Online Money Gaming.

6. Table 5E – Amendments to Money Gaming Supplies.

7. Table 6 – Interest/Other Amounts

   • Enter interest, penalty, arrears (if any).

Step 3: Preview Draft

• Click Preview Draft GSTR-5A (PDF) → Download draft summary.

• To view full details of 5B & 5C, click Annexure PDF.

Step 4: Payment of Tax

1. Click Proceed to File → Table 7 auto-populated.

2. Compare liability with Electronic Cash Ledger balance.

   • If insufficient → Generate challan via Payments → Create Challan.

   • If sufficient → Offset directly.

3. Full liability must be discharged (partial payment not allowed).

Step 5: Filing

1. Tick Declaration checkbox.

2. Select Authorized Signatory.

3. File with:

   • DSC (based on Indian PAN), or

   • EVC (OTP sent to email/mobile).

4. Success message → Status = Filed.

5. ARN generated → SMS & Email confirmation sent.

C. FAQs (15 Practical Clarifications & Errors)

1. Who files GSTR-5A?
   Non-resident OIDAR service providers.

2. Is filing mandatory for Nil period?
   Yes, even Nil return must be filed.

3. Due date?
   20th of next month (or extended).

4. Can I file current period if previous pending?
   No, previous period must be filed first.

5. Modes of preparation?
   Online on portal or via ASP/GSP integration.

6. What is included in GSTR-5A?
   Outward supplies to consumers, B2B under RCM, online gaming, amendments, interest.

7. Can ITC be claimed?
   No ITC allowed.

8. Is there an Electronic Credit Ledger?
   No, only Cash Ledger is available.

9. Can part payment be made?
   No, only full liability payment allowed.

10. What if Cash Ledger insufficient?
    Generate challan via Payments → Create Challan.

11. What if filing delayed?
    Currently, no late fee for GSTR-5A.

12. What happens after filing?
    ARN generated, email & SMS sent.

13. Can return be reset after filing?
    No reset option; only edit/delete before filing.

14. What if invalid GSTIN entered in B2B?
    Error message shown; must enter valid GSTIN.

15. Can taxable value be zero?
    Not allowed for most entries, except certain amendment cases.

D. Fillable Checklist – GSTR-5A