GSTR 5A for Non-Resident OIDAR Service Providers in India

GSTR 5A is a compulsory monthly GST return for Non-Resident Online Information and Database Access or Retrieval (OIDAR) Service Providers. You can file this return on the GST portal for services supplied from a place outside India. These services are for people living in India who are not registered for GST. It guarantees proper tax compliance for cross-border digital services. Government can track services given by foreign companies to unregistered Indian consumers. In this piece of writing, you will learn about GSTR-5A, its meaning, filing needs, due dates, and more.

What is GSTR 5A?

GSTR 5A is a monthly GST return for non-resident Online Information and Database Access or Retrieval (OIDAR) service providers. They should file it for services provided to people who are not registered or do not pay taxes in India. The services include cloud solutions and online advertising. It confirms tax compliance for foreign providers. This return should filed by 20th of the month following the tax period, even for NIL returns. It includes components like reporting taxable outward supplies, amendments, and tax liabilities. Thus, you cannot claim input tax credit (ITC) under GSTR 5A. Prior period returns should be filed with taxes paid before submitting current returns.

Online Information and Database Access or Retrieval (OIDAR) in GST

The full form of OIDAR is Online Information Database Access and Retrieval services. These are services comes through the internet and received by the user in India. There is no need for physical interaction with the supplier. These services are fully online. In these services. Transaction, delivery and consumptions happens online. Thus, OIDAR services are services that are given using the internet. Such services come under GST, when given by non-resident service providers to people in India

GST on OIDAR Services

OIDAR services are recently included in taxes under the GST system. You need to fill out a form called GSTR 5A. This return should be given by the OIDAR service providers offering services to unregistered users in India. There are generally two categories of service recipients for that services:

a) Registered person/entity

The taxes on services received by that person or business paid by the Reverse Charge Mechanism (RCM). RCM is the recipient of services who pays the GST to the government. The returns must be filed accordingly. The service receipts should file returns or include these services to file it.

b) An unregistered person, government, or Local authority

In the case of the services received by such recipients, the service providers must pay GST to the government. In this case the received services must have a purpose compared to business or commerce. So, the GSTR 5A must be filed for these service recipients.

Requirements for Non-Resident OIDAR Service Providers

Filing requirements of GSTR 5A

According to the act, a return under Form GSTR 5A must be filed monthly. The due date is within 20th day of the succeeding month to file GSTR 5A. For example, GSTR 5A for the services provided in the month of March 2025 should be filed by 20th April 2025.

According to the act, non-resident OIDAR service providers must file GSTR 5A monthly. The 20th day of the succeeding month is the due date for filing it.

Here are the examples outlining the due dates for filing this return:

There are several conditions and precautions that taxpayer must follow while filing it. Listed below are the conditions:

a) A taxpayer must file a return even if there was no business activity during that time (Nil return)

b) GSTR 5A filing is compulsory for the non-resident OIDAR service providers.

c) There is no Input Tax Credit is available in this return. Thus, the electronic cash ledger for it is not applicable

d) The return should be filed only after paying the due taxes and any other due amounts.

e) You cannot file the return for current period before filing return for the previous tax period

The Format of GSTR 5A

Here is the format of GSTR 5A:

Table 1

GSTIN of the supplier

Table 2

Legal Name and the Trade name of the Registered Person (If any)

Table 3

The name of the Authorised representative filing the return in India

Table 4

Month and year for which the return is filed.

Table 5

Taxable outward supplies made to consumers in India. It consists of the details of place of supply, taxable value, tax rate, integrated tax and cess.

Table 5A

Amendments to taxable outward supplies made to non-taxable persons in India for the previous period.

Table 6

This table outlines the calculation of interest, penalty or any other amount.

Table 7

It shows late fee, interest of tax, and other amount payable and paid

Once GSTR 5A is filed, you will get an acknowledgement number. It is also communicated automatically to the taxpayer by email.

Late Fees for filing GSTR 5A

At present, no late fee applies for delayed filing of GSTR-5A (though interest may apply on unpaid tax if applicable).

 Conclusion

GSTR 5A is a monthly return for non-resident OIDAR service providers. This consists of online money gaming, and people who are not registered under GST. A taxpayer can file this return on the GST portal by the 20th of the following month. So, it is a mandatory filing, even for a nil return. If you need any kind of assistance about it, get help from Online Legal India.

FAQ

Q1. What is GSTR 5A?

GSTR 5A is a compulsory monthly return for non-resident OIDAR service providers. The full form of OIDAR is Online Information and Database Access or Retrieval. They supply services to non-registered people under GST in India.

Q2. Is all OIDAR service providers have to file GSTR 5A?

No, only the non-resident OIDAR service providers must file GSTR 5A. The providing services to unregistered persons or government must also file GSTR 5A.

Q3. Is registration is important for these non-resident OIDAR service providers?

Yes, registration is important for these non-resident OIDAR service providers.

Disclaimer

This article is for informational purposes only and does not constitute legal advice. Online Legal India is a digital platform. If you require legal assistance, we strongly recommend consulting a qualified lawyer or law firm.