What is Form GSTR-5A? Meaning, Eligibility, Due Date, Filing Process and Late Fees

Imagine a company based in another country provides online services to people in India, such as cloud storage, digital content or online subscriptions. Even though the company is outside India, it may still have to pay GST on its services provided to Indian customers.

This is where Form GSTR-5A comes in.

What Is Form GSTR-5A?

Form GSTR-5A is a monthly GST return that certain foreign companies must file when they provide online services or online money gaming services to customers in India. It helps them report their supplies and pay the GST due on them.

It is used to report details of Online Information and Database Access or Retrieval (OIDAR) services and online money gaming services supplied to people in India.

It includes details such as the value of services supplied and the applicable IGST payable. This helps the GST department keep track of the services provided by foreign suppliers and the tax they need to pay.

Foreign OIDAR service providers supplying services to non-taxable online recipients in India and foreign online money gaming suppliers must obtain GST registration under the applicable provisions. This registration helps them fulfil their GSTR-5A filing requirements.

Need help with OIDAR registration, GSTR-5A filing or other GST services? Connect with Startup Movers for professional assistance with your GST compliance requirements.

Who Is Eligible to File Form GSTR-5A?

Form GSTR-5A is not meant for every GST-registered business. It applies to specified suppliers located outside India.

The following persons are required to file this return:

1. Foreign OIDAR service providers: Businesses located outside India that provide OIDAR services to non-taxable online recipients in India.
2. Foreign OIDAR service providers supplying to registered businesses: Providers located outside India that supply OIDAR services to GST-registered persons in India, other than non-taxable online recipients.
3. Foreign online money gaming suppliers: Persons located outside India who provide online money gaming services to people in India.

What Are OIDAR Services Under GST?

OIDAR stands for Online Information and Database Access or Retrieval services. These are services provided through the internet or an electronic network that are mainly automated, require very little human involvement and cannot be provided without information technology.

Examples include:

• Online subscriptions and digital content.
• Cloud storage and data storage services.
• Online databases and information services.
• Downloading e-books, music and movies.
• Automated online learning services.
• Online advertising services.

Example: Suppose a company based in the USA provides paid cloud storage subscriptions to individual customers in India. If the service meets the OIDAR definition, the foreign company may have to register under GST and file GSTR-5A.

Who Is a Non-Taxable Online Recipient?

A non-taxable online recipient is generally an unregistered person in India receiving OIDAR services for purposes other than business or profession.

For example, an individual in India purchasing an online entertainment subscription for personal use may fall under this category.

Important: If a foreign OIDAR provider supplies services to a GST-registered Indian business, the Indian recipient generally pays IGST under the reverse charge mechanism. The foreign supplier still reports the relevant supply in GSTR-5A under the applicable provisions.

Goods & Services Tax Council+1

What Are the Eligibility Criteria for GSTR-5A Filing?

A foreign service provider must check the following conditions before filing GSTR-5A:

• Location: The service provider must be located outside India.
• Type of service: The provider must supply OIDAR services or online money gaming services covered under the relevant GST provisions.
• Indian customers: The services must be supplied to recipients located in India.
• GST registration: The supplier must obtain the required GST registration and have a valid GSTIN for filing the return.
• Monthly filing: Once covered by the provisions and registered, the supplier must file GSTR-5A for each applicable tax period, including a Nil return when there are no reportable supplies.

Note: Where a foreign OIDAR service provider supplies services to a GST-registered business in India, the Indian recipient generally pays IGST under the reverse charge mechanism. The foreign supplier reports such supplies in GSTR-5A if registered and covered by Rule 64.

What Is the Due Date for Filing GSTR-5A?

The due date for filing Form GSTR-5A is the 20th day of the month following the relevant month.

The return is filed monthly, and the due date is prescribed under Rule 64 of the CGST Rules, 2017.

Example: If a foreign company provides online services in October 2026, it must file its GSTR-5A return by 20 November 2026.

Important: The return must be filed even if there are no reportable transactions during the tax period, provided the supplier remains required to file it.

What Is the Process for Filing GSTR-5A?

A foreign service provider or its authorised representative in India can file GSTR-5A electronically through the GST portal.

Follow these simple steps:

• Visit the GST portal: Open the official GST portal and log in using your GST credentials.
• Open the Returns Dashboard: Go to Services, select Returns and then click Returns Dashboard.
• Select the tax period: Choose the relevant financial year and month for which you want to file the return.
• Open GSTR-5A: Select Form GSTR-5A from the available return options.
• Enter the required details: Provide the details of taxable supplies, place of supply, taxable value, IGST, cess and any applicable amendments.
• Check the tax liability: Review the tax payable, interest and other amounts, wherever applicable.
• Pay the outstanding tax: Pay the applicable tax and other dues through the available payment facility.
• Submit and file the return: Verify the information and complete filing using the available authorised verification method.
• Download the acknowledgement: After successful filing, an Application Reference Number (ARN) is generated. Save it as proof of filing.

Businesses can also take professional assistance for GSTR-5A filing and other GST services to avoid errors and meet filing deadlines.

Note: An authorised representative in India can file the return on behalf of the foreign supplier.

Need help with OIDAR registration, GSTR-5A filing or other GST services? Connect with Startup Movers for professional assistance with your GST compliance requirements.

What Details Are Required in Form GSTR-5A?

The form collects information about the supplier, the tax period and the services supplied in India.

The main details include:

• GSTIN of the supplier.
• Legal name and trade name of the registered person.
• Name of the authorised representative in India.
• Month and year of the return.
• Details of taxable OIDAR supplies to non-taxable online recipients.
• Amendments to previously reported supplies.
• Details of OIDAR supplies to registered persons under reverse charge.
• Details of online money gaming supplies made to persons in India.
• Taxable value, IGST and cess, wherever applicable.
• Interest and other amounts payable.

These details help the GST department track the foreign supplier's taxable supplies and related tax payments.

What Is the Fee Structure for GSTR-5A Filing?

There is no separate government filing fee or late fee for filing Form GSTR-5A. However, the supplier must pay the applicable IGST and interest if the tax payment is delayed.

• Government filing fee: No separate fee is charged for filing GSTR-5A.
• Late fee: No late fee is payable for delayed GSTR-5A filing because Section 20(viii) of the IGST Act does not extend the late fee provisions of the CGST Act to integrated tax.
• Interest on delayed payment: If the supplier delays payment of IGST, interest is generally charged at 18% per annum on the unpaid tax for the period of delay, wherever applicable.
• Professional fees: Additional charges may apply if the supplier hires a CA or GST consultant to handle the return.

Example: If a supplier has an unpaid IGST amount of ₹10,000, interest may apply at 18% per annum until the tax is paid.

Important: GSTR-5A does not have a separate section for claiming Input Tax Credit (ITC). The supplier should check the tax details and pay the applicable amount before filing the return.

What Happens If You Do Not File GSTR-5A?

Not filing GSTR-5A on time can lead to the following consequences:

• Late fees: A daily late fee applies until the return is filed.
• Interest: Interest may apply if the GST payment is delayed.
• Pending returns: Outstanding returns can create difficulties in completing subsequent return filings.
• GST non-compliance: Continued failure to file can lead to further action by the GST department.

Therefore, foreign online service providers covered under GSTR-5A should file their returns on time and pay their outstanding tax liabilities.

Conclusion

Form GSTR-5A is an important monthly GST return for specified foreign OIDAR service providers and online money gaming suppliers providing services to people in India. Eligible suppliers must obtain the required GST registration, report their supplies and file the return by the 20th of the following month through the GST portal. Timely filing helps avoid late fees, interest and other compliance issues. 

Need help with OIDAR registration, GSTR-5A filing or other GST services? Connect with Startup Movers for professional assistance with your GST compliance requirements.