What are GSTR-5 and GSTR 5A?
GSTR-5: All the registered non-resident taxable persons have to file a return GSTR 5 and 5A within the Due Date, in GST Portal using Form GSTR-5. For the period during which a registered non-resident taxable person conducts business transactions in India, Form GSTR-5 is required to be filed by them. It can be filed either through online mode or from a tax facilitation centre. 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 is 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 needs 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 is 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 November 2022
| Period (Monthly) | Due Dates |
|---|---|
| November 2022 | 20th Decmber 2022 |
| October 2022 | 20th November 2022 |
| September 2022 | 20th October 2022 |
| August 2022 | 20th September 2022 |
| July 2022 | 20th August 2022 |
| May 2022 | 20th June 2022 |
| April 2022 | 20th May 2022 |
| March 2022 | 20th April 2022 |
| February 2022 | 20th March 2022 |
| January 2022 | 20th February 2022 |
GSTR 5A Form Filing Due Dates For November 2022
| Period (Monthly) | Due Dates |
|---|---|
| November 2022 | 20th Decmber 2022 |
| October 2022 | 20th November 2022 |
| September 2022 | 20th October 2022 |
| August 2022 | 20th September 2022 |
| July 2022 | 20th August 2022 |
| May 2022 | 20th June 2022 |
| April 2022 | 20th May 2022 |
| March 2022 | 20th April 2022 |
| February 2022 | 20th March 2022 |
| January 2022 | 20th February 2022 |
October 1, 2022
Is there any change in due date of GSTR-5 & 5A after applicablity of Finance Act, 2022?
October 11, 2022
NO
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.