23-11-2023
Form GSTR-5A is a return to be furnished by a Non-Resident Online Information and Database Access or Retrieval (OIDAR) services provider. It is required to be filed for reporting the services provided to non-taxable persons, from a place outside India to a person in India.
W.e.f. 01.10.2023, a person supplying online money gaming services located outside India, providing such service to a person located in India, should also file form GSTR 5A.
Monthly Returns need to be filed by the 20th of the month succeeding the tax period to which the return pertains.
Form GSTR-5A needs to be filed even if there is no business activity for the tax period.
By way of Notification No.51/2023- Central Tax, new tables are inserted in GSTR 5A.
Table 5B has been introduced to report supplies made to Registered GSTINs (B2B supplies).
GSTN has issued an advisory that this would be implemented shortly at GSTN and till such time, OIDARs are advised to file the return in the existing GSTR 5A itself.
Table 5B will be shown as follows:
5B. Taxable outward supplies of online information and database access or retrieval services made to registered person in india, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis
(Amount in Rupees)
| GSTIN | Taxable Value |
|---|---|
| 1 | 2 |
Also, table no. 5C is inserted for reporting amendments to table no. 5B.
5C. Amendments to the taxable outward supplies of online information and database access or retrieval service made to registered person in india, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis
(Amount in Rupees)
| Month | Original GSTIN | Revised GSTIN | Taxable value |
|---|---|---|---|
| 1 | 2 | 1 | 1 |
As per the amendment to Rule 14 of the CGST Rules, a person supplying online money gaming from a place outside India to a person in India shall take GST registration in India and file a monthly GSTR 5A form.
Table no. 5D is inserted for reporting Supplies of online money gaming made to a person in India.
5D. Supplies of online money gaming made to a person in india
(Amount in Rupees)
| Place of supply (State/UT) | Rate of tax | Taxable value | integrated tax | Cess |
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 |
5E. Amendments to supplies of online money gaming made to a person in India
(Amount in Rupees)
| Month | Place of supply (State/UT) | Rate of tax | Taxable value | Integrated tax | Cess |
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 |
The recent updates to GSTR-5A, effective from October 1, 2023, bring significant changes for Non-Resident Online Information and Database Access or Retrieval (OIDAR) services providers. With the inclusion of online money gaming services provided from outside India to individuals in India, the scope of GSTR-5A has expanded. It's crucial to note that even in the absence of business activity, filing GSTR-5A remains mandatory.
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