What is GSTR-5A and How to File it Online?

As digital services have gone global, foreign companies providing services to Indian customers also have to pay taxes in India as per the requirements of the Indian tax laws. Form GSTR-5A is one of the requirements of the Goods and Services Tax (GST) framework.

The legal formality of filing GSTR-5A not only promotes transparency but also helps in proper tax reporting in cross-border transactions. This blog will help to simplify what GSTR-5A is, who should file it, and when.

What is GSTR-5A?

Form GSTR-5A is a monthly GST return that has to be filed by non-resident OIDAR service providers. They are companies outside India and can provide digital services to people in India who are not registered under GST. The services include online streaming, cloud storage services, or software access.

In this case, they have to file GSTR-5A no matter they had transactions with individuals or organizations in the tax period or not.

A nil return is required to be filed in case there is no business activity. This leads to the ongoing adherence to the GST laws and maintains active recognition of the service provider under GST.

When and Where to File GSTR-5A

The GSTR-5A should be submitted monthly on the 20th day of the succeeding month with regard to the concerned tax period. However, you must keep yourself informed as the authorities may extend the date anytime.

You must file it on time to avoid any compliance penalties or blocked accounts. The filing of the returns can be made online via the GST Portal with valid login details. Service providers may either enter the information directly into the portal or use a third-party GST software.

How to file GSTR-5A?

Let’s divide the GSTR-5A filing into 5 parts to make it easy to understand.

Part A: Log in and go to the dashboard

• Go to www.gst.gov.in. Navigate to the ‘Returns Dashboard’ through ‘Services’.

• Select the financial year and click ‘PREPARE ONLINE’.

Part B: Entering details in each tile/section

Different tiles or sections will appear. You need to enter details in various tiles.

• Table 5 – Taxable Outward Supplies to Non-Taxable Online Recipients
• Add details of online information or database access services provided to non-taxable individuals in India.
• Select Place of Supply, enter the Taxable Value, choose the Tax Rate, and enter CESS if applicable

• Click ‘Add’, then ‘Save’ the entry. You can edit or delete details if needed.
• The dashboard will update with the total taxable value and tax liability based on your entries.

Table 5B – Taxable Outward Supplies to Registered Persons (Reverse Charge)

• Click on the ‘Add Details’ button to enter details of taxable services provided to registered persons in India (excluding non-taxable recipients) where tax is payable by the recipient under reverse charge.

• Enter the recipient’s valid GSTIN, taxable value, and applicable tax details, then click ‘Save’.

Note: Make sure the GSTIN is valid, active, and not duplicated. Taxable value must be more than zero.

• After saving, the dashboard will display the total taxable value, and the number of recipients added.

Table 5C – Amendments to Supplies Made to Registered Persons (Reverse Charge)

Use this section to amend previously reported supplies to registered persons in India under reverse charge.

• Search using financial year, month, and GSTIN, then edit the taxable value or GSTIN if required.

• Ensure the GSTIN is valid, active, and not already amended. Save the updated record.

• Amended entries will reflect in the Amended Records table and update the dashboard totals.

Table 5D – Supplies of Online Money Gaming to a Person in India

Use this section to report online money gaming services provided to any person in India.

• Enter the Place of Supply, Taxable Value, and CESS (if applicable), then click Add and Save the details

• Ensure taxable value is not zero; you can edit or delete entries before saving.
• Once saved, the tile will show the total taxable value, tax liability, and number of records added.

Table 5E – Amendments to Online Money Gaming Supplies

Use this section to amend previously reported online money gaming transactions made to persons in India.

• Search using existing details, then edit taxable value, rate, or CESS as required.

• Click ‘Save’ to update the record. You may also add new entries or delete existing ones.

• The dashboard will reflect updated taxable value, tax liability, and record count for this section.

Table 6 – Interest or Any Other Amount

Report interest, penalty, or any additional payable amounts in this section.

• Select the Place of Supply, enter the interest and CESS amounts, then click ‘Save’.

• Use the ‘Others’ link to report any non-interest dues.

• The dashboard will display the total interest and other amounts payable under this title.

Part C: Preview of the form

• Click on the button ‘DOWNLOAD GSTR-5A (PDF)’ to view the preview.

• A preview of the form will be displayed.

Part D: Annexure Draft for GSTR-5A

• Click on the button ‘Annexure to GSTR 5A (PDF)’.

• You can view the annexure in PDF format.

Part E: Filing of GSTR-5A

• Click ‘PROCEED TO FILE’ to enable the final tile and review total tax, interest, and other liabilities.

• Click ‘DOWNLOAD GSTR-5A (PDF)’ to preview your return before filing.

Note: Ensure the Electronic Cash Ledger has enough balance, as partial payments are not allowed.

• Select the Declaration checkbox, choose the Authorized Signatory, and click FILE GSTR-5A.

• File the return using either:

DSC (Digital Signature Certificate) if the signatory holds an Indian PAN-linked DSC

EVC (Electronic Verification Code) via OTP on the registered email and Indian mobile number

• Upon successful filing, a success message and acknowledgment are generated. You can then download the final filed return in PDF format.

• Top of Form
• Bottom of Form

Suggested Read: For more information on GSTR-5, refer to our blog on GSTR-5

Conclusion

GSTR-5A becomes a significant compliance requirement for foreign digital service providers with consumers in India. Regardless of the services you provide, it is important to know that this return should be duly filed in time.

Even where no business operations have been undertaken within a particular period, a Nil return has to be submitted.

This was all about the form GSTR-5A. If you want to know more about other returns, you can explore our blog section.

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