What is GSTR 5A & How to file GSTR-5A on Portal?

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WHAT IS GSTR-5A?

GSTR 5A is a GST return form available for Online Information and Database Access or Retrieval (OIDAR) services. The OIDAR service providers who are non-resident and are providing services to unregistered persons or governments are required to file GSTR 5A.

When the OIDAR services are provided to an unregistered person, Government and the local authority in India by a person located outside India then the person located outside India will be liable to file GSTR-5A return.

Because, when the services are received by such unregistered 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.

How to file GSTR 5A Return?

A service provider can file the GSTR-5a return on GST Portal with the help of these following steps-

Login and Navigate to GSTR-6 page on Portal

  • First of all, Access the GST Portal or www.gst.gov.in URL. The GST Home page will display.
  • Then Log in to the GST Portal with valid credentials.
  • After that, Click the Services > Returns > Returns Dashboard command.
  • Alternatively, you can also click the Returns Dashboard link on the Dashboard.
  • Now the Files Returns page will display. Select the Financial Year & Return Filing Period (month) for which you want to file the return from the drop-down list.
  • Then click the SEARCH button.
  • Now the Files Returns page will display. In the GSTR-5A tile, click the PREPARE ONLINE button if you want to prepare the return by making online entries on the GST Portal.

Enter Details in various tiles

There are tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details:

  • 5 – Taxable outward supplies made to consumers in India – To add details of Taxable outward supplies made to consumers in India
  • 5A – Amendments to taxable outward supplies to non-taxable persons in India – To add details of the amendment to taxable outward supplies to non-taxable persons in India

Preview Draft for GSTR-5A

Click the PREVIEW DRAFT button to preview the draft for GSTR-5A.

The draft will display in PDF format.

Initiate Filing for GSTR-5A

Click the INITIATE FILING button on the landing page to initiate filing for GSTR-5A.

The INITIATE FILING button will freeze the information filled up for that particular month.

Please ensure that you have sufficient balance in Electronic Cash Ledger to offset your tax liability. In case it is not, create challan at the GST portal and make payment which will be reflected in Electronic Cash Ledger. Thereafter, proceed on to set off liabilities and file GSTR-5A.

The summary of the information will display. Click the CONFIRM AND SUBMIT button.

Please note that clicking on the CONFIRM AND SUBMIT button will freeze the information filled up for that particular month. 

Refresh the page and the status of GSTR5A changes to Submitted after the submission of GSTR5A.

Once you submit GSTR-5A, 6 – Calculation of interest or any other amount, 7 – Tax, interest and any other amount payable and paid tile and PAID AT CBEC PORTAL button gets enabled.

Offset Liabilities

In case you have not paid the liability of GSTR-5A through CBEC Portal

  • To view details of interest or any other amount payable, click the 7 – Tax, interest and any other amount payable and paid tile.
  • Click the CHECK LEDGER BALANCE button to know the balance in the Electronic Cash Ledger.
  • and click the OK button.
  • Click the OFFSET LIABILITY button after filling in the amount to be paid in various heads.
  • Click the CLOSE button.
  • Liability will offset and the debit number will display. Click the BACK button
  • You can click the PREVIEW DRAFT button to preview the draft for GSTR5A.
  • The form will display in the PDF format

In case you have paid the liability of GSTR-5A through CBEC Portal

  • In case you have already paid the liability of GSTR5A through CBEC Portal, you do not need to go for 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 the payment as generated in the CBEC Portal.
  • The payment Reference number should be either numeric or alphanumeric and should be up to 25 digits.
  • Once the details are submitted, credit entry is posted to the Electronic Liability Register and the taxpayer can file the return. After filing a return, the tax authorities of CBEC may verify the payment made.
  • Click the CLOSE button.
  • You can click the PREVIEW DRAFT button to preview the draft for GSTR5A.

File Form GSTR-5A with DSC/ EVC

  • Now the return will have to verify then click the FILE WITH DSC or FILE WITH EVC button to file the FORM GSTR5a.
  • If filing with DSC
  • Then click the PROCEED button.
  • and select the certificate and click the SIGN button.
  • If filing with EVC
  • Then enter the OTP sent on the e-mail and mobile phone number of the Authorized Signatory registered at the GST Portal, and click the VERIFY button.
  • Then the success message will display. Refresh the page.
  • Notes: The status of GSTR5a changes to Filed.
  • On filing GSTR5a, notification along with the generated ARN is sent to the Authorized Signatory through e-mail and SMS.
  • Then click the BACK button.

View Form GSTR 5A Status

  • After filing, On the File Returns page, select the Financial Year and Return Filing Period (Month) for which you have just filed Form GSTR5A.
  • Click the SEARCH button.
  • Status of the GSTR5A return changes to “Filed“.

Download Filed GSTR-5A Return

  • Click the DOWNLOAD FILED RETURN button.
  • The return will download in PDF format.

Can Input tax credit be availed in Form GSTR5A?

No, there is no provision to avail of the input tax credit in GSTR 5A.

How to download GSTR 5A Form PDF?

The GSTR5A FORM can be download GST PORTAL or download now from this link pdf

What is the due date for GSTR5A return?

As per the act, a return under Form GSTR 5A has to be filed monthly.

The due date for filing GSTR 5A is within the 20th day of the succeeding month.

For example, GSTR5A for the services provided in the month of April 2020 has to be filed at the latest by 20th March 2020.

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