GSTR-5A for OIDAR Services Filing, Due Date & Format

GSTR-5A for OIDAR Services Filing, Due Date & Format

GSTR-5A: Meaning, Filing Process, Due Date, and Late Fees

If your business provides digital services to Indian consumers from outside India — this return is for you.

GSTR-5A is a monthly GST return filed specifically by non-resident OIDAR (Online Information and Database Access or Retrieval) service providers. Miss it, and the late fees start ticking. Get it wrong, and your compliance record takes a hit. Here's everything you need to know.

Latest Update — June 2025: GSTN has announced a restriction on filing GSTR-3B after three years from its original due date. This change will be effective on the GST portal from the July 2025 tax period onwards.

What Are OIDAR Services?

Businesses today don't stop at borders — especially when the internet is involved.

OIDAR services are a category of services delivered through the internet, where the service recipient doesn't need any physical interface with the provider. Amazon Web Services (AWS) providing cloud infrastructure to Indian businesses from the United States is a classic example. The term "Online Information and Database Access or Retrieval" covers exactly this kind of internet-mediated service delivery.

These services were brought under the GST framework specifically to level the playing field — so domestic service providers and foreign digital service providers compete under the same tax conditions.

GST on OIDAR Services

OIDAR services are taxable under GST. But how they're taxed depends on who the service recipient is.

There are two categories:

A. Registered Person or Entity When a registered business receives OIDAR services, the GST is paid by the recipient — through the reverse charge mechanism. The recipient includes these services in their own GST returns and pays the tax directly to the government. The foreign OIDAR provider, in this case, is not required to file GSTR-5A for these transactions.

B. Unregistered Person, Government, or Local Authority When the services are consumed by unregistered individuals, government bodies, or local authorities — and for purposes other than business or commerce — the liability shifts. Here, the OIDAR service provider is responsible for paying the GST. This is exactly where GSTR-5A comes in.

Who Has to File GSTR-5A?

Not every OIDAR provider needs to file GSTR-5A.

Only non-resident OIDAR service providers who supply services to unregistered persons or government/local authorities in India are required to file this return. If your services go only to registered businesses in India, GSTR-5A doesn't apply to you — the recipient handles the tax through reverse charge.

And yes — registration is mandatory. Without a GSTIN, filing GSTR-5A is simply not possible.

GSTR-5A Due Date

GSTR-5A is a monthly return. The due date for filing is the 20th of the month following the service period.

So for services provided in March 2025, the GSTR-5A must be filed by 20th April 2025.

A few things to keep in mind while filing:

• Nil return is mandatory — even if there's no business activity in a particular month, the return must be filed
• Sequential filing is required — the return for the current period cannot be filed unless the previous period's return has been filed
• Tax must be paid first — GSTR-5A can only be filed after all due taxes and other amounts have been cleared
• No ITC available — there is no provision to claim Input Tax Credit in GSTR-5A, and no electronic cash ledger is maintained for it

GSTR-5A Format

The GSTR-5A format prescribed under GST has the following tables:

Table 1: GSTIN of the supplier

Table 2: Legal name of the registered person and trade name (if applicable)

Table 3: Name of the authorised representative in India filing the return

Table 4: Period — month and year for which the return is being filed

Table 5: Taxable outward supplies made to consumers in India — includes place of supply, rate of tax, taxable value, integrated tax, and cess

Table 5A: Amendments to taxable outward supplies made to non-taxable persons in India for a preceding period

Table 6: Calculation of interest, penalty, or any other amount

Table 7: Tax, interest, late fee, and any other amount payable and paid

Once GSTR-5A is successfully filed, an acknowledgement is generated automatically. A confirmation is also sent to the taxpayer via email.

Late Fees for Delay in Filing GSTR-5A

Delay in filing has a direct cost. Here's what applies:

Type of Return	Late Fee
Normal Return	₹200 per day
NIL Return	₹100 per day

There's no grace period here. The clock starts from the day after the due date.

Role of Authorised Representatives in India

Non-resident OIDAR providers don't need to navigate Indian GST compliance entirely on their own. They can appoint an authorised representative in India — someone who acts as their agent for filing GSTR-5A and handling tax payments on their behalf. Table 3 of the GSTR-5A format is specifically designed to capture the name of this representative.

This is a practical route most foreign OIDAR businesses use, and it's fully recognised under the GST framework.

FAQs

Q: Which OIDAR service providers are required to file GSTR-5A?

A: Only non-resident OIDAR service providers who supply services to unregistered persons, government bodies, or local authorities in India are required to file GSTR-5A. If services are provided to registered businesses in India, the recipient pays GST through the reverse charge mechanism and GSTR-5A is not required for those transactions.

Q: Can an OIDAR provider skip GSTR-5A if there's no business activity in a month?

A: No. Filing a NIL return is mandatory even when there's no taxable supply during that period. Skipping it attracts a late fee of ₹100 per day. The return must be filed every month without exception.

Q: Is Input Tax Credit available when filing GSTR-5A?

A: No, ITC cannot be claimed in GSTR-5A. There is no field or table in the form for entering ITC details, and an electronic cash ledger for GSTR-5A is not maintained. All tax liability must be paid from the electronic cash ledger.

Q: What happens if GSTR-5A is filed late?

A: A late fee of ₹200 per day applies for normal returns and ₹100 per day for NIL returns, calculated from the day after the due date. Additionally, the return for a subsequent period cannot be filed unless the pending return is cleared first.

Q: Can a non-resident OIDAR provider file GSTR-5A through someone in India?

A: Yes. A non-resident OIDAR service provider can appoint an authorised representative in India to file GSTR-5A on their behalf. This representative can also make tax payments. Table 3 of the GSTR-5A format is specifically meant to capture the name of this authorised person.

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