Online GSTR-5A Filing: Due Date, Penalty for Late Filing, GSTR-5A Form Format

What is GSTR-5A?

GSTR-5A is a return filed by online information and database access or retrieval service providers (OIDAR) providing services in India from abroad with the help of internet. It is mandatory to file GSTR-5A even if there is nil tax return in the tax period.

Who needs to file GSTR-5A?

Non-resident online information and database access or retrieval (OIDAR) service providers need to file GSTR-5A.

GSTR 5A Filing Due Dates 2020

GSTR 5A must be filed before 20th of the consecutive month. The date may get extended as per government notification. The due dates for filing GSTR 5A are given below –

Month	Due dates
Dec 2019	20 Jan 2020
Jan 2020	20 Feb 2020
Feb 2020	20 Mar 2020
Mar 2020	20 Apr 2020
Apr 2020	20 May 2020
May 2020	20 Jun 2020
Jun 2020	20 Jul 2020
Jul 2020	20 Aug 2020
Aug 2020	20 Sep 2020
Sep 2020	20 Oct 2020
Oct 2020	20 Nov 2020
Nov 2020	20 Dec 2020
Dec 2020	20 Jan 2021

What are the pre-requisites for filing GSTR-5A?

The pre-requisites for filing GSTR-5A are as follows –

Taxpayer should be registered OIDAR service provider with a valid GSTIN.
Taxpayer should have a valid DSC (if authorized signatory is an Indian)
Taxpayer should have a valid User Id & password.
Taxpayer can also file the return through EVC (if authorized signatory is not an Indian)