What is GSTR 5A & How to file GSTR-5A on Portal?
Contents of this post
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.
A service provider can file the GSTR-5a return on GST Portal with the help of these following steps-
There are tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details:
Click the PREVIEW DRAFT button to preview the draft for GSTR-5A.
The draft will display in PDF format.
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.
In case you have not paid the liability of GSTR-5A through CBEC Portal
In case you have paid the liability of GSTR-5A through CBEC Portal
No, there is no provision to avail of the input tax credit in GSTR 5A.
The GSTR5A FORM can be download GST PORTAL or download now from this link pdf
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.
An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.
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