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GSTR-5A Returns

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GSTR-5A Returns

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  1. GSTR-5A Returns: Non-Resident OIDAR Service Provider| Eligibility | Due Date

  2. 1. What is OIDAR Service? • OIDAR is a service that is provided by using the internet or any electronic network. Therefore, it requires minimum human intervention  • E.g. • 1. Advertisement on the internet • 2. Cloud-based service  • 3. Access to e-books, e-music, software, etc.

  3. 2. GST Regulations on OIDAR Service Providers • OIDAR service providers, who are located outside taxable territory, need to file the GSTR-5A return for catering services to unregistered or non-taxable customers in India. Rational behind including only unregistered/non-taxable service recipient is as follows: • 2.1. A. Service recipient: Registered person • 2.2. B. Service recipient: Non-Taxable or Unregistered individual, State, District officials

  4. 3. What is the Last Date of Filing the GSTR-5A? • GSTR-5A needs to be filed within the 20th of the month next to the tax period, and to which the return is related to or the date may have to get extended by the Commissioner.  • 3.1. Details About Penalty In Case of Delaying in Filing the GSTR-5A • In case of any delay in filing the Form GSTR-5A, then there will be two late fees applicable- • Normal Return- Rs. 200 per day • NIL Return- Rs. 100 per day • Only the OIDAR service providers can file the GSTR-5A in the GST portal and they also need to be non-resident and rendering aids to unregistered dealers in India. Since, without a GSTIN, filing a  GSTR-5A will not be possible, the person needs PAN also

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