The GSTR-5A return is mandatory for non-resident Online Information and Database Access or Retrieval (OIDAR) service providers. These providers supply services from outside India to unregistered or non-taxable customers in India. The filing deadline is the 20th of the month following the tax period, or any extended date set by the Commissioner. It's crucial to settle all previous tax liabilities before filing GSTR-5A for the current period. This guide outlines the complete procedure for submitting GSTR-5A on the GST portal.

Step-by-Step Guide for GSTR-5A Filing on GST Portal

Step 1: Accessing the GST Portal

Begin by logging into the official GST Portal.

Step 2: Navigating to the GSTR-5A Page

Once logged in, go to the GSTR-5A page. To do this:

• Click on Services > Returns > Returns Dashboard.
• Select the Financial Year and Return Filing Period (Month) for which you intend to file the return, then click 'SEARCH'.
• Click the ‘PREPARE ONLINE’ button.

Step 3: Entering Supply Details in Various Tiles

You will find several tiles for entering specific details:

Tile 5: Taxable Outward Supplies to Indian Consumers

Follow these steps to enter details:

• Click on Tile-5.
• Click the ADD DETAILS button to add information for a new Place of Supply (POS).
• Select the Place of Supply, input the taxable value, rate, and tax amount, then click ‘ADD’. The details will be added.
• If there are two rate supplies within a single State, click the ADD DETAILS button again to enter additional information.
• Click the SAVE button.
• You can similarly add details for state-wise supplies made to consumers during the tax period.
• Tile 5 will then display the Total Taxable Value and Total Tax Liability for all such supplies during the tax period.

Tile 5A: Amending Taxable Outward Supplies to Non-Taxable Persons in India

To make amendments:

• Click on Tile 5A.
• Select the Place of Supply, and the Month and Year of filing, to retrieve a list of entries made during that period.
• To add missed entries, click ‘ADD DETAILS’. Then, enter the revised Taxable value, the correct rate, or the correct Tax amounts, and click ‘ADD’. Note that the Place of Supply cannot be revised.
• The amended records will be displayed. You can also click the Delete button to remove a record. Click the SAVE button.
• To modify existing details, click the Edit button.
• After making edits, click the SAVE button.
• Click the BACK button. You will return to the GSTR-5A landing page, and the ‘5A – Amendments to taxable outward supplies to non-taxable persons in India’ tile will reflect the Total Taxable Value and Total Tax Liability.

Tile 6: Recording Interest or Other Amounts

• Click on Tile 6.
• Select the Place of Supply from the dropdown list.
• Enter the interest amounts under integrated tax and cess, and click ‘Save’.

Step 4: Previewing the Draft GSTR-5A

Click the PREVIEW DRAFT button to review a PDF draft of your GSTR-5A. The draft will be displayed in PDF format.

Step 5: Initiating the Filing Process for GSTR-5A

Click the INITIATE FILING button to begin filing GSTR-5A.

Important Notes:

• Clicking INITIATE FILING will freeze all information entered for that month.
• Ensure your Electronic Cash Ledger has sufficient balance to cover your tax liability. If not, generate a challan on the GST portal, make the payment, and confirm it's reflected in your Electronic Cash Ledger before proceeding to offset liabilities and file GSTR-5A.

A summary of the information will be displayed. Click the CONFIRM AND SUBMIT button.

Please remember that clicking CONFIRM AND SUBMIT finalizes the information for that month. Refresh the page, and the status of GSTR-5A will change to ‘Submitted’. Once submitted, the following sections will become active:

• 6 – Calculation of interest or any other amount
• 7 – Tax, interest and any other amount payable and paid tile
• PAID AT CBIC PORTAL button

Step 6: Offsetting Liabilities

There are two scenarios for offsetting liabilities:

Scenario 1: If GSTR-5A liability has not been paid via the CBEC Portal

• To view details of interest or any other amount payable, click on Tile 7.
• Click the CHECK LEDGER BALANCE button to verify the balance in your Electronic Cash Ledger.
• Click the OK button.
• After inputting the amount to be paid under various heads, click the OFFSET LIABILITY button.
• Click the CLOSE button. The liability will be offset, and a debit number will be displayed. Click the BACK button.
• Click the PREVIEW DRAFT button to view the GSTR-5A draft. The form will be displayed in PDF format.

Scenario 2: If GSTR-5A liability has already been paid via the CBEC Portal

If you have already settled your GSTR-5A liability through the CBEC Portal, you do not need to use net banking for payment.

• Click the PAID AT CBEC PORTAL button.
• Select the Yes radio button.
• Enter the Reference number and Date of the payment as generated by the CBEC Portal.

Important Notes:

• The Payment Reference number should be alphanumeric or numeric, up to 25 digits.

• Once these details are submitted, a credit entry is posted to the Electronic Liability Register, allowing the taxpayer to file the return. After filing, CBEC tax authorities may verify the payment made.

• Click the CLOSE button.

• You can click the PREVIEW DRAFT button to view the GSTR-5A draft, which will be displayed in PDF format.

Step 7: Finalizing GSTR-5A Submission with DSC/EVC

• Tick the box against the Declaration.
• From the Authorized Signatory dropdown list, select the appropriate signatory. This action will enable both the FILE GSTR-5A WITH DSC and FILE GSTR-5A WITH EVC buttons.
• Click either the FILE GSTR-5A WITH DSC or FILE GSTR-5A WITH EVC button to complete your GSTR-5A filing. A success message will appear. Click the CLOSE button. The status of GSTR-5A will update to ‘Filed’.

Important Note:

Authentication using DSC is possible if the authorized signatory possesses a DSC issued on an Indian PAN. Upon successful filing of GSTR-5A, an acknowledgment will be sent via email and SMS to the Authorized Signatory's registered mobile number.

• Click the DOWNLOAD FILED RETURN button to obtain a PDF copy of your submitted return.