Guide To File GSTR-5A on GST Portal

The GSTR-5A is a return form that must be submitted by non-resident online information and database access or retrieval (OIDAR) service providers for services rendered to unregistered or non-taxable consumers from a location outside of India. Unless the commissioner requests an extension, it must be turned in by the 20th of the month following the tax period to which the return applies.

GSTR-5A for a specific tax period can only be filled after completing complete payment of taxes and other liabilities if the return for the prior tax period has not been filed.

Step By Step Guide To File GSTR-5A On GST Portal 

Step 1- Login to the GST portal 

Step 2 - Go to GTR-5A Page-> Select' Return Period' and click 'Prepare Online.'

• Click on Services> Returns>Returns Dashboard 

• Click "SEARCH" after choosing the financial year and return filing period (Month) for which you want to file the return.

• Click the ‘Prepare Online’ button.

Step3 - Provide supply details in various tiles

Following are the tiles to enter details - Tile 5A: Taxable outward supplies made to customers in India.Tile5: Taxable outbound purchases done for Indian consumers Take the next actions:

• Click the tile-5

Click the ‘add detail’ button to add details for a new POS.

• Choose the location of the supply, then click "Add" after entering the taxable value, tax rate, and amount. The information is added. 

Note: Click the add detail button once more to add details if there are two suppliers in a state. Select "Save" from the menu.

• Similar information about supplies made to customers at the state level throughout the tax period can be added. 

• The total taxable value and total tax liability on tile 5 will represent all such supplies made during the tax period.

5A - Modifications to taxable outward supplies to an Indian non-taxable person

• Click the tile 5A

• To acquire a list of entries made during this time period, select the Place of Supply, the Month, and the Year of Filing.

• Click “Add Details” to add any missed entries. After doing so, click “Add” after entering the updated taxable value, the proper rate, or the correct tax amounts. Keep in mind that the place of supply cannot be changed. 

• The updated records are shown. The record can also be deleted by using the "Delete" button. Select "Save" from the menu.

• Click the Edit button to make changes to the previously entered details.

• After making any necessary changes, click the "Save" button.

• Select "Back" from the menu. You will be taken to the GSTR-5A landing page, where the entire taxable amount and total tax due are shown in the 5A - Amendments to taxable outward supplies to non-taxable people in India tile.

Step 4 - Preview draft for GSTR-5A

• To view the GSTR-5A PDF draft, click the "preview draft" option.

• A draft is displayed in PDF format.

Step 5 - Click Intiate Filing Button to start filling GSTR 5-A Note:

• The information entered for that month will be frozen when you click the "initiate filing" button.

• Please ensure that the electronic cash ledger has enough balance to cover your tax obligation. If not, you can pay by creating a challan on the GST portal, and the payment will be reflected in the electronic cash ledger. After that, proceed to offset liabilities and submit GSTR-5A.

• A summary of Information is displayed. Click the confirm and submit button. 

Please be aware that using the CONFIRM AND SUBMIT button will stop all input for that month.

• After GSTR-5A has been submitted, the status of the page will update to submitted.

• Following GSTR-5A submission, the following are activated:

• 6 - Calculator of interest or any other amount,

• 7- Tax, interest and any other amount payable and paid tile and 

• Paid at CBEC Portal button 

Step 6 - Offset Liabilities

Scenario 1-  If you have not yet made the GSTR-5A obligation payment through the CBEC Portal,

• Click tile 7 to view information about interest or any other sum owing.

• To find out the balance in the electronic cash ledger, click the Check Ledger Balance button. 

• Select "Ok" from the menu.

• Once the amount to be paid has been entered under each head, click the offset liability button.

• Select Close from the menu.

• Offset liability is shown together with a debit number. Press the BACK key.

• To examine a version of GSTR-5A, click the PREVIEW DRAFT button.

• The form is displayed in PDF format.

Scenario 2 - If you used the CBEC Portal to settle your GSTR-5A debt, You do not need to use net banking to pay the liability in cash if you have already paid the GSTR-5A liability through the CBEC Portal.

• Click the “Paid at CBEC portal” button.

• Click on the” Yes” button

• Enter the reference number and date of payment as generated in the CBEC portal. 

Note:

• Payment reference numbers should include up to 25 digits and can be either numeric or alphanumeric.

• The credit entry is uploaded to the Electronic Liability Register once the information is provided, at which point the taxpayer may file the return. CBEC tax authorities may verify the amount paid after filing a return.

4. Click the close button.

• To view the GSTR-5A draft click the "Preview Draft" option.

• PDF format is used to display the form.

Step 7: Submit GSTR-5A to DSC or EVC

• Check the box next to the statement. 

• Select the authorised signatory from the drop-down menu for authorised signatories. 

• The two buttons, File GSTR-5A using DSc and FILE GSTR-5A, will thereafter be available.

• The success message is displayed. Click the close button.

• The status of GSTR 5-a changes to the filed.

• Note: If the authorised signatory possesses a DSC that is issued on an Indian PAN, authentication with DSC can be done. An email and SMS acknowledgement are sent to the authorised signatory's mobile when the GSTR-5A is filed.

• To obtain the PDF of the filed return, click the "download filed return" button.