OIDAR is Online Information and Database Access or Retrieval. This is a service provided by using the medium of internet. The services under this is received by the service recipient without having any physical interface with the provider of the service. In this scenario of modernization business are not bounded nationally but spread their wings in the whole world with the use of internet.
The services of Online Information and Database Access or Retrieval (OIDAR) are brought under GST with a perspective to make sure that the domestic service providers are not being ruined and are having an equal opportunity in every term.
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:
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.
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.
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 20th day of the succeeding month.
For example: GSTR 5A for the services provided in the month of November 2018 has to be filed latest by 20th December 2018.
All the service providers Non- Residents Online Information and Database Access or Retrieval (OIDAR) are required to file Form GSTR 5A. This return is mandatory even for the business who have Nil return in the taxation period.
GSTR-5A can be furnished by using two major modes. They are as follows:For Intra State Supply
There are various regulations that the taxpayers have to adhere by while filing GSTR 5A. They are:
Various steps to file GSTR 5A are:
The GSTR 5A includes seven tables in which various details are specified. They are as follows:
Your GSTR-5A will reflect Total Taxable Value and Total Tax Liability.
In the similar way, taxpayer can add details of State wise supplies made to consumers during the tax period.
Ensure to have sufficient balance in electronic cash ledger to offset the liability of tax and proceed for payment
In this case you do not need to go for net banking for making payment of the liability through cash.
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 late fees is Rs. 20 per day and maximum upto Rs 10,000 for each return filed late.
|Who Files ?||The GSTR 5A is filed by the Taxable Online Information and Database Access or Retrieval (OIDAR) Service Providers.||This return is filed by non resident taxable persons who have no fixed place of business or residence in India and who have come for a short period to make supplies in India.|
|Purpose||GSTR 5A contains details about services supplied to unregistered person, Government, Local authority.||GSTR 5 contains details about outward supplies and inward supplies by Non Resident Taxable Person.|
|Periodicity||GSTR 5A is to be filed monthly.||GSTR 5 is to be filed monthly during the period of registration of NRTP.|
|Nil Return||Even when there is no business during a month, a nil return is mandatorily required to be filed.||A nil return is not required to be filed during a period other than the period of registration.|
|Last Date||The last date of filing GSTR 5A is 20th day of next month.||The last date of filing GSTR 5 is the 20th day of next month or 7th day after the last day of the period of registration, whichever is earlier.|
In the world of modernization, the internet has made various provisions for providing services all over the world. This business has taken a great place in India as well. The services are provided by various non-residents in India also. Under the GST regime they have to file GSTR 5A in which all the details of their income and expenses are mentioned.
No, only theNon resident OIDAR service providers who provide services to unregistered persons or government needs to file GSTR 5A.
The Non-resident OIDAR service providers can file their returns in India through their authorized representatives. These representatives can act as their agent while filing GSTR 5A and can also make payments of the taxes due on their behalf.
Yes, the registration is necessary for non-resident OIDAR service providers. With the registration they will get a GSTIN without which they cannot file their GSTR 5.
No, there is no regulation of availing input tax credit in GSTR 5A.
No, GSTR-5A return cannot be filed after making part payment of taxes. It can only be filed after making full payment of taxes for the relevant period.
No, GSTR-5A can only be filed if return has been filed for the previous year.
NO, ITC cannot be claimed in GSTR-5A.
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