GSTR 5 and 5A Due Dates For October 2021 | CA Portal

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GSTR 5 and 5A Due Dates For March To November 2021

GSTR 5 and 5A DUE DATE

What are GSTR-5 and GSTR 5A?

GSTR-5: All the registered non-resident taxable persons have to file a return in GST Portal using the Form GSTR-5.  For the period during which a registered non-resident taxable person conducts business transactions in India, the Form GSTR-5 is required to be filed by them. It can be filed either through online mode or from a tax facilitation center. The Form contains details of all outward and inward supplies made and received by such taxable persons.

GSTR 5A: GSTR 5A is a type of mandatory form that is required to be filed by NRI service providers and online information and database access or retrieval (OIDAR) service providers. It has to be filed every month despite transactions and business deals.

Who is Required to file Form GSTR 5 & GSTR 5A?

GSTR-5 – Return using Form GSTR-5 required to be filed within a week after the expiry of their GST registration (if the return is filed for a period of fewer than 30 days) or on monthly basis before every 20th of the succeeding month, if their registration Extends for several months.

GSTR-5A – All the NRI service providers or Online Information and Database Access or Retrieval (OIDAR) Service Providers are required to file Form GSTR 5A.

Is there any difference between GSTR 5 and GSTR 5A?

Yes, there is a minor difference between GSTR 5 and GSTR 5A, the common one is that GSTR 5 is a filing form filed by NRIs. which need to be filed every 20th of the following month and ask for all the details of sales and purchases.

Whereas, Form GSTR 5A is a return form and required to be filed by NRIs or online information and database access or retrieval (OIDAR) service providers who offer their online services in India and earn revenue from their services.

GSTR 5 Form Filing Due Dates For March To November 2021

Period (Monthly)Due Dates
November 202120th December 2021
October 202120th November 2021
September 202120th October 2021
August 202120th September 2021
July 202120th August 2021
June 202120th July 2021
March, April, May 202130th June 2021 (Extened) Read more notification
February 202120th March 2021
January 202120th February 2021
December 202020th January 2021
November 202020th December 2020
October 202020th November 2020
September 202020th October 2020
August 201920th September 2020
March, April, May,June & July 202031st August 2020
January 202020th February 2020
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GSTR 5A Form Filing Due Dates For March To November 2021

Period (Monthly)Due Dates
November 202120th December 2021
October 202120th November 2021
October 202120th November 2021
September 202120th October 2021
August 202120th September 2021
July 202120th August 2021
June 202120th July 2021
March, April, May 202130th June 2021 (Extened)
February 202120th March 2021
January 202120th February 2021
December 202020th January 2021
November 202020th December 2020
October 202020th November 2020
September 202020th October 2020
August 201920th September 2020
March, April, May,June & July 202031st August 2020
January 202020th February 2020

4 Replies to “GSTR 5 and 5A Due Dates For March To November 2021”

  1. Deboshree
    August 20, 2020

    Where to show interest liability in GSTR-5A.

  2. GSTR 5 & GSTR 5A all details are approximately same. So why GSTR 5A came in. Please explain me in details the difference between GSTR 5 and 5A

    • CA Portal
      August 17, 2018

      The main difference between the GSTR 5 & 5A is – GSTR-5 is a periodic return to be filed by Non-Resident Taxable Person and GSTR-5A needs to be filed even if there is no business activity (NIL Return) in the tax period.
      While the GSTR 5 is to be filed by the NRI who has a business in India while the GSTR 5A is for the Online Information and Database Access or Retrieval (OIDAR) Service Providers.

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