GSTR-5A Return : Your Comprehensive Guide for OIDAR Service Providers in India

The Goods and Services Tax (GST) framework in India caters to various types of businesses and service providers, including those operating digitally from outside the country. For providers of Online Information and Database Access or Retrieval (OIDAR) services who supply to non-taxable online recipients in India, GSTR-5A Return is the specific monthly return that needs to be filed. This comprehensive article will delve into all aspects of GSTR-5A, explaining what it is, who is obligated to file it, the crucial due dates, the step-by-step process for online filing, and the consequences of delayed submissions. We will also include relevant examples to clarify the concepts.

What is GSTR-5A Return?

GSTR-5A is a monthly return that must be filed by Online Information and Database Access or Retrieval (OIDAR) service providers who are located outside India and are providing services to non-taxable online recipients within India. These services typically include things like online advertising, cloud services, e-books, music and video streaming, online gaming, and other digital content. This return captures the details of the services provided and the taxes paid to the Indian government.

Who Should File GSTR-5A?

The following entities are required to file GSTR-5A:

• Any person located outside India who provides OIDAR services to a person in India who is not registered under GST (referred to as a non-taxable online recipient).

Example:

“StreamIt,” a company based in Ireland, provides online music streaming services to individual customers in India who are not registered under GST. Since StreamIt provides OIDAR services from outside India to non-taxable online recipients in India, they are required to obtain GST registration and file GSTR-5A every month.

Due Dates for Filing GSTR-5A

The due date for filing the GSTR-5A return is the 20th day of the month following the calendar month for which the return is being filed.

• For instance, the GSTR-5A return for the month of April 2025 is due on May 20, 2025.

Adhering to these timelines is critical for OIDAR service providers to maintain compliance with Indian GST regulations.

How to File GSTR-5A Online: Step-by-Step Guide

GSTR-5A must be filed electronically through the GST portal. Here’s a detailed guide to the online filing process:

1. Visit the GST Portal: Go to the official GST portal: www.gst.gov.in.
2. Login: Enter the username and password for your GST account. If you are a new OIDAR service provider, you will first need to register on the portal.
3. Navigate to Returns Dashboard: After logging in, go to Services > Returns > Returns Dashboard.
4. Select Financial Year and Return Filing Period: Choose the relevant Financial Year and the specific month for which you are filing the return from the dropdown menus. Click Search.
5. Click on Prepare Online: Under the GSTR-5A section, click on the Prepare Online button.
6. Fill in the Details: You will be directed to the online form where you need to provide the following information:
   • Details of supplies of OIDAR services to non-taxable online recipients: This section requires you to provide details of the services supplied, the place of supply (location of the recipient), and the taxable value and applicable tax rates (IGST).
     • Example: StreamIt provided music streaming services worth ₹1,00,000 to customers in India during April 2025. The applicable IGST rate is 18%. StreamIt will need to report this total value and the corresponding IGST amount in this section, broken down by the location of the recipients (state-wise).
7. Review the Information: Carefully review all the entered details to ensure accuracy.
8. File the Return: Once you are satisfied, click on the File Return button.
9. Submit with DSC or EVC: You will need to file the return using a Digital Signature Certificate (DSC) which is mandatory for companies, or through Electronic Verification Code (EVC) if applicable to other registered persons.

Details to be Furnished in GSTR-5A

The GSTR-5A form requires OIDAR service providers to furnish the following key information:

• Details of Supplies of OIDAR Services to Non-Taxable Online Recipients: This is the primary section of the return. It requires a consolidated statement of the outward supplies of OIDAR services made to consumers in India who are not registered under GST. This includes:
  • Place of Supply: The state or union territory where the non-taxable online recipient is located.
  • Taxable Value: The total value of the OIDAR services supplied in each place of supply.
  • Integrated Tax (IGST): The amount of IGST applicable to these supplies. Since OIDAR services provided from outside India to consumers in India are treated as inter-state supplies, only IGST is applicable.

Late Filing Penalty for GSTR-5A

Failure to file the GSTR-5A return within the due date attracts penalties under the GST law. As per the current regulations, the penalty for late filing of GSTR-5A is ₹100 per day under CGST and ₹100 per day under SGST/UTGST, for each day of delay. However, since IGST is the applicable tax for OIDAR services, the penalty would likely be ₹100 per day under CGST and ₹100 per day under SGST (even though SGST might not directly apply to the supply itself, this is the general structure of penalties). It’s advisable to refer to the latest notifications for the exact penalty structure applicable to IGST in the context of GSTR-5A. There is also a maximum penalty amount that can be levied.

Importance of Filing GSTR-5A Correctly and on Time

Accurate and timely filing of GSTR-5A is crucial for OIDAR service providers for several reasons:

• Compliance with Indian GST Laws: It ensures adherence to the GST regulations in India, which is mandatory for providing these services to Indian consumers.
• Avoidance of Penalties and Interest: Filing before the due date helps in avoiding late filing penalties and potential interest on any unpaid tax.
• Maintaining Legal Standing: Compliance with GST regulations ensures that the OIDAR service provider maintains a legal standing to operate and provide services to customers in India.
• Facilitating Cross-Border Transactions: Proper filing helps in maintaining transparency and facilitates smooth cross-border digital service transactions with India.

Key Takeaways

• GSTR-5A is a monthly GST return specifically for OIDAR service providers located outside India supplying to non-taxable online recipients in India.
• The due date for filing GSTR-5A is the 20th of the month following the calendar month.
• The return must be filed online through the GST portal.
• It primarily captures details of outward supplies of OIDAR services to consumers in India, along with the IGST paid.
• Late filing attracts penalties.
• Accurate and timely filing is essential for compliance with Indian GST laws.

Understanding the specific requirements for filing GSTR-5A is vital for OIDAR service providers catering to the Indian market. By ensuring accurate and timely filing, these businesses can maintain compliance and avoid potential penalties, allowing them to continue providing their valuable digital services to Indian consumers. Always refer to the latest notifications and updates from the GST department for any changes in the rules and regulations.