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:

  1. Taxpayer should be a registered as OIDAR services provider and should have a valid GSTIN.
  2. Taxpayer should have valid User ID and Password.
  3. Taxpayer should have valid & non-expired/ non-revoked PAN based Digital Signature (DSC) for filing with DSC.
  4. 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.