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 2021 | 20th December 2021 |
| October 2021 | 20th November 2021 |
| September 2021 | 20th October 2021 |
| August 2021 | 20th September 2021 |
| July 2021 | 20th August 2021 |
| June 2021 | 20th July 2021 |
| March, April, May 2021 | 30th June 2021 (Extened) Read more notification |
| February 2021 | 20th March 2021 |
| January 2021 | 20th February 2021 |
| December 2020 | 20th January 2021 |
| November 2020 | 20th December 2020 |
| October 2020 | 20th November 2020 |
| September 2020 | 20th October 2020 |
| August 2019 | 20th September 2020 |
| March, April, May,June & July 2020 | 31st August 2020 |
| January 2020 | 20th February 2020 |
GSTR 5A Form Filing Due Dates For March To November 2021
| Period (Monthly) | Due Dates |
|---|---|
| November 2021 | 20th December 2021 |
| October 2021 | 20th November 2021 |
| October 2021 | 20th November 2021 |
| September 2021 | 20th October 2021 |
| August 2021 | 20th September 2021 |
| July 2021 | 20th August 2021 |
| June 2021 | 20th July 2021 |
| March, April, May 2021 | 30th June 2021 (Extened) |
| February 2021 | 20th March 2021 |
| January 2021 | 20th February 2021 |
| December 2020 | 20th January 2021 |
| November 2020 | 20th December 2020 |
| October 2020 | 20th November 2020 |
| September 2020 | 20th October 2020 |
| August 2019 | 20th September 2020 |
| March, April, May,June & July 2020 | 31st August 2020 |
| January 2020 | 20th February 2020 |
August 20, 2020
Where to show interest liability in GSTR-5A.
August 24, 2020
In table no. 7 you have to mention interest liability in GSTR 5A
August 16, 2018
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
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.