GSTR 5A: GST For Non-Resident OIDAR Service Providers

OIDAR Meaning

OIDAR is Online Information and Database Access or Retrieval. This is a service provided by using the medium of internet. The services under this are received by the service recipient without having any physical interface with the provider of the service. In this scenario of modernization, businesses are not bound nationally but spread their wings in the whole world with the use of the internet.

The services of Online Information and Database Access or Retrieval (OIDAR) are brought under GST with the objective of ensuring that domestic service providers have an equal opportunity.

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GST regulations on OIDAR Services

The OIDAR services have been brought into the taxation under the GST regime as well. For this a return in Form GSTR-5A has been prescribed that is to be filed by the OIDAR service providers who are providing services to unregistered service recipients in India.

There are two categories of service recipients for OIDAR services:

1. Registered person or entity

The taxes on services received by such person/entity are imposed through a reverse charge mechanism (i.e., the recipient of services is liable to pay GST to the government)

The GST, as explained, is paid by the recipients through the reverse charge mechanism. The returns are to be filed accordingly, i.e., the service recipients are to file returns or include these services while filing the returns.

2. An unregistered person, Government, Local authority

When the services are received by such recipients, the service providers are liable to pay GST to the government. The services received in this case should be for a purpose other than business or commerce.

For these service recipients, the GSTR 5A is to be filed.

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What is the last date to file GSTR-5A?

As per the act, non-resident OIDAR service providers have to file Form GSTR 5A monthly. The due date for filing GSTR 5A is within the 20th day of the succeeding month.

For example: GSTR 5A for the services provided in the month of November 2024 has to be filed latest by 20th December 2024.

Here are the due dates for GSTR-5A for 2024 -

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Who is required to file GSTR 5A?

Non-resident OIDAR service providers are required to cater to unregistered local authorities, government entities, and individuals. For services provided to registered entities, GST liability shifts to the recipient under the reverse charge mechanism. However, if services are provided to unregistered individuals or entities for non-business purposes, the non-resident OIDAR provider is responsible for paying GST, which requires filing GSTR-5A.

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Modes of preparing GSTR-5A

GSTR-5A can be furnished by using two major modes. They are as follows:

For intra-state Supply

• Logging in on the GST Portal for online entry of data
• Usage of third-party applications of Application Software Providers (ASPs) through GST Suvidha Providers (GSPs)

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Filing requirements for non-resident OIDAR service providers

There are various regulations that taxpayers have to adhere to while filing GSTR 5A. Here are the conditions -

• It is mandatory to file the return even if there is no business activity for any period under GST.
• Taxpayers cannot claim an ITC or Input Tax Credit in GSTR-5A; therefore, the electronic cash ledger for GSTR-5A is not required to be maintained.
• This return can only be filed after making payment of taxes and other amounts due.
• You must first file a return for the previous tax period before filing a return for the current period.

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GSTR-5A Format

Given below is the format of GSTR-5A -

• Table 1: GSTIN of the supplier
• Table 2: Legal name and Trade name of the registered taxpayer
• Table 3: Name of the authorized representative in India filing the return
• Table 4: Year and month for which the return was filed.
• Table 5: Taxable outward supplies made to consumers in India must include details such as the place of supply, tax rate, taxable value, integrated tax, and cess.
• Table 5A: Amendments to taxable outward supplies made to non-taxable persons in India for the previous period should include any corrections to details such as supply values, tax rates, or amounts from prior filings.
• Table 6: Calculation of interest, penalty, or any other amount.
• Table 7: Late fee, tax interest, and any other amount payable and paid

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How to File GSTR-5A?

Step 1. Login to the GST Portal

Step 2. Go to the GSTR-5A page, select the Return Period, and click Prepare Online.
Navigate to Services > Returns > Returns Dashboard.
Choose the Financial Year and Return Filing Period (Month), then click Search.

Click on ‘Prepare online’ button.

Step 3. To provide supply details in GSTR-5A, enter information in the following tiles:

• Table-5: Taxable outward supplies made to consumers in India.
• Table-5A: Amendments to taxable outward supplies made to non-taxable persons in India.
• Table-6: Interest or any other amount.

Tile 5 - Taxable outward supplies made to consumers in India

Follow these steps -

• Click the Tile-5
  
  
  
  
  

Click the Add Details button to enter information for a new Place of Supply (POS).

• Select the Place of Supply, then enter the Taxable Value, Tax Rate, and Tax Amount. Click Add to save the details.
  
  
  

Note: If there are supplies with multiple tax rates in a state, click Add Details again to enter each rate separately. After adding all details, click Save.
You can continue adding state-wise supply details for the tax period. Tile-5 will then display the Total Taxable Value and Total Tax Liability for all supplies entered.

Tile 5A – Amendments to taxable outward supplies to non-taxable persons in India

• Click the tile 5A
  
  
• Select the Place of Supply and the Month and Year of filing to view the list of entries made for that period.
  
  
• To add missed entries, click Add Details. Enter the revised Taxable Value, correct Tax Rate, or correct Tax Amount and click Add. The Place of Supply cannot be revised once entered.
  
  
• The amended records will be displayed. If needed, you can click the Delete button to remove a record. Once you're done, click Save to save the changes.
  
  
• To amend the details you've already entered, click the Edit button, make the necessary changes, and then click Save to update the information.
  
  

After editing the details, click the Save button to save the changes.

Click the Back button. You will be redirected to the GSTR-5A landing page, where the 5A – Amendments to taxable outward supplies to non-taxable persons in India tile will display the Total Taxable Value and Total Tax Liability.

Tile-6 Interest or any other amount
Click on Tile-6 to enter details related to Interest or any other amounts, such as penalties or arrears.

Select the Place of Supply from the drop-down list. Enter the interest amounts under Integrated Tax and Cess, then click the Save button to save the details.

Step-4: Preview Draft for GSTR-5A

Click the Preview Draft button to generate and view the PDF draft of your GSTR-5A before final submission.

Draft is previewed in PDF format.

Step 5: Click the Initiate Filing button to begin filing GSTR-5A.

Note: The Initiate Filing button will lock the information entered for that particular month.
Ensure that your Electronic Cash Ledger has sufficient balance to cover the tax liability. If not, create a challan on the GST portal and make the payment, which will be reflected in your Electronic Cash Ledger. Once the payment is made, you can proceed to offset the liabilities and file the GSTR-5A.

The summary of the information is displayed. Click on ‘confirm’ and ‘submit’ button.

Please note that clicking the Confirm and Submit button will lock the information entered for that particular month.

After submission, refresh the page, and the status of GSTR-5A will change to Submitted.

Once GSTR-5A is submitted, the following options will become available:

1. 6 – Calculation of interest or any other amount.
2. 7 – Tax, interest, and any other amount payable and paid.
3. Paid at CBEC Portal button.

Step 6: Offset Liabilities

Scenario 1: If you have not paid the GSTR-5A liability through the CBEC Portal:
To view the details of interest or any other amounts payable, click Tile 7.

Click the Check Ledger Balance button to view the balance in your Electronic Cash Ledger.

Click on the OK button.

Click the Offset Liability button after entering the amounts to be paid under the respective heads.

Click the close button

The liability will be offset, and a debit number will be displayed. Click the Back button to return to the previous page.

Click the Preview Draft button to generate and view the draft of your GSTR-5A. The form will be displayed in PDF format for review.

Scenario 2: If you have already paid the GSTR-5A liability through the CBEC Portal:

You do not need to use net banking for paying the liability through cash.

Click the Paid at CBEC Portal button.

Click the Yes radio button.

Enter the Reference Number and Date of Payment as generated in the CBEC Portal.

Note:

• The Payment Reference Number should be numeric or alphanumeric and up to 25 characters long.
• After submitting the details, the credit entry will be posted to the Electronic Liability Register, allowing the taxpayer to file the return.
• After filing the return, the tax authorities of CBEC may verify the payment made.

Click the Close button.

You can then click the Preview Draft button to view the draft of your GSTR-5A. The form will be displayed in PDF format for review.

Step 7: File GSTR-5A with DSC/EVC

• Tick the box next to the Declaration.
• From the Authorised Signatory drop-down list, select the authorized signatory.
• This will enable the options: FILE GSTR-5A WITH DSC or FILE GSTR-5A WITH EVC.
• Click the relevant button (FILE GSTR-5A WITH DSC or FILE GSTR-5A WITH EVC) to file GSTR-5A.
• A success message will be displayed.
• Click the Close button to finish.

Once the GSTR-5A is successfully filed:

• The status of GSTR-5A will change to Filed.
• Note: Authentication with DSC (Digital Signature Certificate) can only be done if the authorized signatory has a DSC issued against an Indian PAN.
• After filing the GSTR-5A, an acknowledgment will be sent to the authorized signatory’s email and mobile number via SMS.

After filing GSTR-5A, you can:

Click the "DOWNLOAD FILED RETURN" button to download a PDF version of the filed return for your records.

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What happens in case of delay in filing GSTR 5A?

For delay in filing a GSTR-5A return, a penalty of Rs.200 per day can be levied upto Rs.10,000, for each return filed late. During the period of registration, if a nil return is required to be filed during the registration period, then the late fee is Rs. 100 per day and a maximum upto Rs 10,000 for each return filed late.

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Comparison Between GSTR 5A and GSTR 5

All non-resident OIDAR service providers are required to file GSTR-5A by the 20th of the following month. If you are also among those who find GST filing complicated, get in touch with our experts, who are always ready to help you with GST filing and any GST-related query. Book an expert now!

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