GSTR- 5A form is documentation that contains details of the goods or services provided to an unregistered person inside India through Online Information and Database Access or Retrieval (OIDAR) by any person who is situated outside India. For e.g., an individual person, unregistered under GST, access database of any organization situated in China. Then, such service providers are risk to pay GST on services rendered through GSTR-5A. Essentially,OIDAR service providers fill the GSTR-5A by signing into the GST portal to get returns. Here, we are going to let you tell about every and each detail of filing GSTR-5A returns. 

1. What is OIDAR Service?

OIDAR is a service that is provided by using the web or any electronic system. Along these lines, it requires least human action

E.g.

• 1. Advertisement on the web
• 2. Cloud-based assistance
• 3. Access to digital books, e-music, programming, and so on.

2. GST Regulations on OIDAR Service Providers.

OIDAR service providers, who are situated outside taxable area, need to file the GSTR-5A return for providing food services to unregistered or non-taxable clients in India. Normal behind including only unregistered/non-taxable service recipient is as follows:

2.1. A. Service recipient: Registered person

• Registered people or organizations receiving service from outside India are liable to pay GST under switch charge under “Import of Service”.
• Therefore, the government gathered taxes on such services via the switch charge mechanism system. 
• Registered recipients are responsible to remember such service in their turnover and are risk to pay GST on such amount under switch charge mechanism as well as they have to file the returns accordingly. 
• 2.2. B. Service recipient: Non-Taxable or Unregistered individual, State, District authorities

• When an unregistered person gets such services, the service wholesalers are at risk to pay GST to the government. therefore, the service provider should file the GSTR-5A return.

3.   Last Date of Filing the GSTR-5A?

GSTR-5A should be filed within the 20th of the month expense the tax period, and to which the return is related to or the date may need  to get reached out by the Commissioner. 

Only the OIDAR service providers can file the GSTR-5A in the GST portal and they  likewise should be non-resident and rendering helps to unregistered sellers in India. Since, without a GSTIN,filing a GSTR-5A will not be possible,the individual needs PAN too.

4. Significant Things to Keep in Mind For GSTR-5A Filing

The  OIDAR service providers need to remember the following points in mind:

• A service provider can't file GSTR-5A for the present tax period if he/she has not yet filed the return for the past period.
• Only after making full installments of taxes and other liabilities, one can file a GSTR-5A return.

An OIDAR services provider can't claim for an ITC in GST-5A. So, no electronic credit ledger will be required to keep up for GSTR-5A. 

4.1. Details needed for non-resident OIDAR service providers to file GSTR-5A

The taxpayers need to follow certain rules and regulations while filing GSTR-5A, for example,

• All the OIDAR service providers, who are risk to file the GSTR-5A, need to file GSTR-5A  even if no business runs for a tax period. In these cases, any returning amount won’t be assigned to the provider. 
• The OIDAR service providers can claim the returns only simply in the wake of making installment of due taxes and other due sums.
• The taxpayer needs to register as an OIDAR service provider and a GSTIN holder.
• Having a valid user ID and password to the GST Portal account is also mandatory.
• A valid PAN-based signature is also required to have for filing DSC.

4.2. Information to be provided in the GSTR-5A Form

Table 1:The taxpayers have to provide their GSTIN here

Table 2:The registered person should fill this field with his/her legal name and trade name if there is any

Table 3:Here, put the name of the authorized representative who is filing the return 

Table 4:Mention the period in this field, i.e., Month and Year for which the return is claimed 

1.  GSTIN  of the supplier-
2. (a) Legal name of the registered person-

   (b)  Trade name,if any

3. Name of the authorized representative in India  filling the return-
4. Period:    month-        year-

Table 5:Furnish the details of the taxable outward supplies that are made to customers in India; including place of supply, tax rate, taxable value, the integrated tax amount and cess.

Table 5A:Give the subtleties of the amendments to taxable outward supplies rendered to the non-taxable consumers of India for the previous period.

Table 6:Put the amount of calculation of interest, amount of penalty, and another total which is payable

Table 7:The details should be given by Taxpayers for late fee, tax interest, and another amount which is payable or have already paid; in this field

GSTR-5A is mandatory to file inside the due date for all the non-resident taxable persons providing OIDAR service. So, if you are one of them then make sure to provide the correct information regarding your income and expenses to avoid any tax-related issues in the future. If you have any doubt,  connect with the specialists.

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