GSTR-5 is a return form for the person registered under the Goods and Services Tax(GST) and is a non-resident Foreign taxpayer. A summarized filing form, GSTR-5 is required to be furnished with detailing of inward and outward supplies and transaction details of a particular business for a non-resident Foreign taxpayer.
The Non-Resident Foreign taxpayer is the person who doesn’t own a business in India but supplying in India for a small period of time. In that case, the person is liable to file GSTR-5 form and pay off the tax. Section 5A is a case under GSTR-5, here you can amend the details filed earlier. GSTR-5 includes a summary of information about details of the taxpayer, Imported Goods Details, Modification To The Imported Goods Details, B2B outward supplies, B2C Inter-state supplies, total Payable liability, and Total Tax Paid.
GSTR 5 Form Filing Due Dates For October 2018 to January 2019
| Period (Monthly) | Due Dates |
|---|---|
| October 2018 | 20th November 2018 |
| November 2018 | 20th December 2018 |
| December 2018 | 20th January 2019 |
| January 2019 | 20th February 2019 |
GSTR 5A Form Filing Due Dates For October 2018 to January 2019
| Period (Monthly) | Due Dates |
|---|---|
| October 2018 | 20th November 2018 |
| November 2018 | 20th December 2018 |
| December 2018 | 20th January 2019 |
| January 2019 | 20th February 2019 |
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
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.