FAQs on GSTR5A
Following are few of the common Questions asked by the taxpayers liable to file GSTR5A :
Question 1: What is GSTR-5A?
Answer – GSTR-5A is a Return to be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider to un-registered person or customers, on the GST Portal for the services provided from a place outside India to a person in India, other than a registered person.
Question 2: By when do I need to file GSTR-5A?
Answer – Monthly Return(s) needs be filed by 20th of the month succeeding the Tax period to which the return pertains or by the date as may be extended by Commissioner.
Question 3: Who needs to file GSTR-5A? Is it mandatory to file GSTR-5A?
Answer – Non-Resident Online Information and Database Access or Retrieval (OIDAR) services provider needs to file return in Form GSTR-5A. Filing of return is mandatory. GSTR-5A needs to be filed even if there is no business activity (Nil Return) in the tax period.
Question 4: What are the available modes of preparing GSTR-5A?
Answer – GSTR-5A can be prepared using the following modes through:
- Online entry of data on the GST Portal after log in
- Using third party application of Application Software Provider (ASPs) through GST Suvidha Providers (GSPs)
Question 5: What are the pre-requisites for filing GSTR-5A?
Answer – Pre-requisites for filing GSTR-5A are:
- Taxpayer should be a registered as OIDAR services provider and should have a valid GSTIN.
- Taxpayer should have valid User ID and Password.
- Taxpayer should have valid & non-expired/ non-revoked PAN based Digital Signature (DSC) for filing with DSC.
- Taxpayers can file the return through EVC also. If authorised signatory is not an Indian, OTP will be conveyed through e-mail message.
FAQs above have been compiled from official sources.