GSTR 5 and 5A Due Dates For May 2023 | CA Portal
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GSTR 5 and 5A Due Dates For May 2023

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 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 a monthly basis before every 13th 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 13th of month and GSTR 5A 20th of the following month in which it asks 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 May 2023

As of Budget 2022, the GSTR-5 return form is due on the 13th of the next succeeding month rather than the 20th of the following month.

Period (Monthly)Due Dates
May 202313th June 2023
April 202313th May 2023
March 202313th April 2023
February 202313th March 2023
January 202313th February 2023
December 202213th January 2023
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GSTR 5A Form Filing Due Dates For May 2023

Period (Monthly)Due Dates
May 202320th June 2023
April 202320th May 2023
March 202320th April 2023
February 202320th March 2023
January 202320th February 2023
December 202220th January 2023
November 202220th December 2022
October 202220th November 2022
September 202220th October 2022
August 202220th September 2022

4 Replies to “GSTR 5 and 5A Due Dates For May 2023”

  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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