GSTR-5A Return Filing
GSTR-5A Return Filing
Form GSTR-5A is a Return that has to be furnished by Online Information and Database Access or Retrieval (OIDAR) services providers. These services are provided to unregistered persons or customers from a place outside India to a person in India. The monthly returns have to be filed by the 20th of the month after the tax period for which the return pertains or by the date extended by the Commissioner.
Modes of Preparing GSTR-5A
GSTR-5A can be prepared by the following modes.
- Online entry data on the GST Portal after logging in.
- Using third-party application of Application Software Provider (ASPs) through GST Suvidha Providers (GSPs).
Pre-Requisites for Filing GSTR-5A
Here are the prerequisites for filing GSTR-5A.
- The taxpayer should be registered as an OIDAR services provider and should possess a valid GSTIN.
- The taxpayer should have a valid User ID and Password.
- The taxpayer should have a valid and non-expired/ non-revoked PAN-based Digital Signature (DSC) for filing with DSC.
GSTR-5A Filing Procedure
Given below are the steps to create and file details in Form GSTR-5A.
Step 1: Log in to the Portal
The taxpayer has to login to the official GST Portal.
Step 2: Enter the details
The taxpayer has to enter the username and password.
Step 3: Click Returns Dashboard
From the ‘Services’ tab, select ‘Returns’ option and then click “returns Dashboard’. An alternate step to do this is by clicking the ‘Returns Dashboard’ link on the Dashboard. The ‘File Returns’ page is displayed on the screen.
Step 4: Select Financial Year and Return Filing Period
Select the ‘Financial Year and Return Filing Period’ for which the return has to be filed from the drop-down list.
Step 5: Click Search
The taxpayer has to click the ‘Search’ button.
Step 6: Click Prepare Online
The File Returns page appears with the due date of filing the returns, which the taxpayer is required to file using separate tiles. In the GSTR-5A tile, click ‘Prepare Online’ button.
Step 7: Enter the Details
- In the ‘Taxable outward Supplies made to Consumers in India’, the taxpayer can add details of taxable outward supplies that ate made for consumers in India.
- In the ‘Amendments to Taxable outward Supplies to non-taxable persons in India’, the taxpayer has to enter the details of an amendment to taxable outward supplies to non-taxable people in India.
A. Taxable outward Supplies made to Consumers in India
Given below are the steps to add details of taxable outward supplies that are made to consumers in India.
Step 1: Taxable outward supplies made to Consumers in India
The taxpayer has to click ‘Taxable outward Supplies made to Consumers in India’ tile. The page is displayed on the screen.
Step 2: Click Add Details
The taxpayer has to click ‘Add Details’ button to add details for a new POS.
Step 3: Select Place of Supply
The taxpayer has to select ‘Place of Supply’ from the drop-down list.
Step 4: Enter the Taxable Value
The taxpayer has to enter the ‘Taxable Value’.
Step 5: Select Rate
The taxpayer has to select the ‘Rate’ from the drop-down list.
Step 6: Click Add
The taxpayer has to click ‘Add’ button. The details are added. For States that have two rate supplies, click ‘Add Details’ button again to add details.
Step 7: Click Save
The taxpayer has to click the ‘Save’ button.
The taxpayer is directed to the GSTR-5A landing page that displays the Total Taxable Value and Total Tax Liability. Similarly, the details of the State-wise supplies made to consumers during the tax period can be added.
B. Amendments to Taxable outward Supplies to non-taxable persons in India
Given below are the steps to add details of an amendment to taxable outward supplies to non-taxable people in India.
Step 1: Click Amendments to Taxable Outward Supplies to non-taxable Persons
The taxpayer has to click ‘Amendments to taxable outward supplies to non-taxable persons’ tile. This appears as given below.
Step 2: Adding Details
The following details have to be added by the taxpayer.
- Select the Financial Year
- Select the Months
- Select the Place of Supply
- Click Search button
- Enter the Taxable Value
- Select the Rate
- Enter the amount of Cess
- Click ‘Add’ button
The amended records are displayed on the screen. Click ‘Delete’ button to delete the record. Once all the changes are made, the taxpayer has to click the ‘Save’ button.
Step 3: Amending Details
- Select the Financial Year
- Select the Months
- Select the Place of Supply
- Click Search button
The results are displayed on the screen which can be edited by clicking the ‘Edit’ button.
The taxpayer has to click the ‘Save’ button.
By clicking the ‘Back’ button, the taxpayer is directed to the GSTR-5A landing page and the ‘Amendments to taxable outward supplies to non-taxable persons in India’ tile displays the Total Taxable Value and Total Tax Liability.
Previewing Draft for GSTR-5A
Given below are the steps to preview the draft for GSTR-5A.
Step 1: Click Preview Draft
The taxpayer has to click ‘Preview Draft’ button to preview the draft for GSTR-5A.
The draft is displayed in PDF format.
Initiate Filing for GSTR-5A
Here are the steps to initiate filing for GSTR-5A.
Step 1: Click Initiate Filing
The taxpayer has to click ‘Initiate Filing’ in the landing page to initiate filing for GSTR-5A.
- The ‘Initiate Filing’ button freezes the information that is filed for that particular month.
- The taxpayer has to ensure the there is sufficient balance in Electronic Cash Ledger to offset the tax liability. In cases, if it is not, a challan has to be created at the GST Portal and make the payment which is reflected in the Electronic Cash Ledger. Then, proceed to the set off liabilities and file GSTR-5A.
Step 2: Confirm and Submit
The summary of the information is displayed on the screen. Click the ‘Confirm and Submit” button. By clicking this button, it freezes the information that is filed up for that particular month.
Once the page is refreshed, the status is changed to ‘Submitted’.
By submitting the form, ‘Calculation of interest or any other amount’, ‘Tax, interest and any other amount payable and paid’ tile and ‘Paid at CBEC Portal’ button are enabled.
Offset Liabilities
If the taxpayer has not paid the liability of GSTR-5A through CBEC Portal, follow the below given steps.
Step 1: Click Tax, Interest and any other amount payable and paid tile.
The taxpayer has to click ‘Tax, Interest and any other amount payable and paid” tile to view the details of interest or any other amount that is payable.
Step 2: Click Check Ledger Balance
The taxpayer has to click ‘Check Ledger Balance’ button to know the available balance in the Electronic Cash Ledger.
Step 3: Click Ok
The taxpayer has to click the ‘OK’ button.
Step 4: Click Offset Liability
The taxpayer has to click ‘Offset Liability’ button after filling the amount to be paid in various heads.
Step 5: Click Close
The taxpayer has to click the ‘Close’ button.
Step 6: Click Back
The liability is offset and the debit number is displayed. Click ‘Back’ button.
Step 7: Preview Draft
The ‘Preview Draft’ button has to be clicked to preview the draft.
The form appears in PDF format.
If the taxpayer has paid the liability of GSTR-5A through CBEC Portal, follow the below given steps.
Step 1: Click Paid at CBEC Portal
If the taxpayer has already paid the liability through CBEC Portal, then there is no requirement to opt for net banking for paying the liability through cash.
Step 1: Click Paid at CBEC Portal
The taxpayer has to click ‘Paid at CBEC Portal’.
Step 2: Click Yes
The taxpayer has to click the ‘Yes’ radio button.
Step 3: Enter Reference Number and Date of Payment
The taxpayer has to enter the Reference Number and the Date of payment as generated in the CBEC Portal.
- The Payment Reference Number should either be in numeric or alphanumeric and should be up to 25 digits.
- Once the details are submitted, the credit entry is posted to the Electronic Liability Register and the taxpayer can file the return. Once the return is filed, the tax authorities of CBEC verifies the payment mode.
Step 4: Click Close
The taxpayer has to click the ‘Close’ button.
Step 5: Click Preview Draft
The taxpayer has to click ‘Preview Draft’ option to have a preview of the draft.
Form GSTR-5A is displayed in the PDF format.
Filing with DSC/ EVC
GSTR-5A can either be filed using DSC/EVC.
Step 1: Select Declaration checkbox
The taxpayer has to select the ‘Declaration’ checkbox.
Step 2: Select the Authorized Signatory
The taxpayer has to select the ‘Authorized Signatory’ from the drop-down list.
Step 3: File GSTR-5A with DSC or File GSTR-5A with EVC
The taxpayer has to either click on ‘File GSTR-5A with DSC’ or ‘File with GSTR-5A with EVC’.
The authentication with DSC can be done if the authorized signatory has a DSC that is issued in an Indian PAN. On the filing of the GSTR-5A, an acknowledgement through e-mail and SMS is sent to the Authorized Signatory’s registered email ID and mobile number.
File with DSC
- The taxpayer has to click the ‘Proceed’ button.
- The certificate has to be selected and then click ‘Sign’ button.
File with EVC
- The taxpayer has to click the ‘Proceed’ button.
- The taxpayer has to enter the OTP that is sent to the registered email ID and mobile number of the Authorized Signatory at the GST Portal and then click ‘Verify’ button. The success message is displayed on the screen.
Step 4: Click Close
The taxpayer has to click the ‘Close’ button. The status is changed to ‘Filed’.
On the filing of the GSTR-5A, an acknowledgement through e-mail and SMS is sent to the Authorized Signatory’s registered email ID and mobile number.
Download the Form
The taxpayer has to click the ‘Download Filed Return’ button.
The return is downloaded in the PDF format.
