Summary of Outward Taxable Supplies and Tax Payable by a Person Supplying OIDAR Services (FORM GSTR-5A)

Introduction

Suppliers of Online Information and Database Access or Retrieval (OIDAR) services located outside India and providing services to non-taxable online recipients in India are required to comply with specific GST return filing requirements. Such suppliers must furnish details of their outward taxable supplies and tax payable through FORM GSTR-5A within the prescribed due date.

What are OIDAR Services?

OIDAR (Online Information and Database Access or Retrieval) services are services delivered over the internet with minimal human intervention. Common examples include:

• Online streaming platforms

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• Cloud computing services

• Digital advertising services

• E-books and online publications

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• Software downloads and subscriptions

• Online gaming and digital content

Under the Integrated Goods and Services Tax (IGST) framework, overseas suppliers providing OIDAR services to non-taxable online recipients in India are liable to register and discharge GST in India.

Return to be Filed – FORM GSTR-5A

FORM GSTR-5A is a monthly GST return required to be filed by OIDAR service providers.

The return contains:

• Details of outward taxable supplies made during the tax period.

• Taxable value of supplies.

• Applicable Integrated GST (IGST) payable.

• Tax liability for the relevant month.

Even if no taxable supplies are made during the month, a Nil return is required to be filed wherever applicable.

Due Date

The due date for filing FORM GSTR-5A is:

20th day of the month following the relevant tax period.

Timely filing helps avoid interest, late fees and unnecessary compliance issues.

Legal Provisions

The compliance requirement is prescribed under:

• Section 39 of the Central Goods and Services Tax Act, 2017.

• Rule 64 of the Central Goods and Services Tax Rules, 2017.

• OIDAR taxation provisions under Section 14 of the Integrated Goods and Services Tax Act, 2017.

These provisions require overseas OIDAR service providers supplying services to non-taxable online recipients in India to register under GST, pay applicable IGST and furnish FORM GSTR-5A every month.

Consequences of Non-Compliance

Failure to file FORM GSTR-5A within the prescribed due date may result in:

• Interest on delayed payment of tax.

• Applicable late fees and penalties under GST law.

• Compliance defaults that may attract departmental scrutiny.

Key Takeaways

• FORM GSTR-5A is applicable to suppliers of OIDAR services located outside India.

• It contains a summary of outward taxable supplies and tax payable.

• The return is required to be filed every month.

• The statutory due date is the 20th of the succeeding month.

• Nil returns should also be filed where applicable.

Conclusion

Businesses supplying digital services to customers in India should ensure timely filing of FORM GSTR-5A and accurate reporting of outward taxable supplies to remain compliant with Indian GST laws. Proper compliance helps avoid interest, penalties and future disputes with tax authorities.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: Overseas suppliers of OIDAR services must file FORM GSTR-5A every month to report outward taxable supplies and GST payable in India.

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