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GSTR-5A Filing for Foreign OIDAR Providers in India

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Documents: REG-10 certificate, foreign tax ID, bank details, and B2C/B2B supply records.

Fees: Starting from INR 4,999/mo (Exl GST and Govt. Charges) - includes B2C and B2B reporting.

Eligibility: Foreign OIDAR providers serving Indian consumers - no turnover threshold applies.

Timeline: Return due by the 20th of next month; a nil return is mandatory even in zero-supply months.

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GSTR-5A Filing at a Glance

📌 TL;DR - GSTR-5A Filing Services at a Glance

GSTR-5A is the monthly GST return filed by foreign Online Information and Database Access or Retrieval providers under Section 14 of the IGST Act and Rule 64 of the CGST Rules. The return is due on the 20th day of the next month, covers B2C and B2B digital supplies to Indian recipients, carries an 18% IGST rate on most services, and attracts a late fee of Rs 200 per day (Rs 100 for nil) plus 18% annual interest under Section 50.

GSTR-5A filing is a non-negotiable monthly compliance for every foreign OIDAR provider serving consumers in India. The return is filed under Section 14 of the Integrated Goods and Services Tax Act 2017 read with Rule 64 of the CGST Rules, and the GST portal does not allow the current month's return to be filed unless the previous month's return is closed.

With 10,000+ Indian businesses served and 15+ years of indirect tax practice, Patron Accounting LLP handles the full return lifecycle - data capture, tax computation in INR equivalent, electronic cash ledger funding, and acknowledgement archival - so the founder or finance head outside India never sits on the portal.

Content is reviewed quarterly for accuracy.

What Is GSTR-5A?

GSTR-5A is the monthly GST return prescribed under Rule 64 of the CGST Rules 2017 for foreign OIDAR providers supplying digital services to Indian recipients. The return reports taxable outward supplies made to non-taxable online recipients in India and is filed under the legal framework of Section 14 of the IGST Act 2017.

The return must be filed on the GST portal by the 20th day of the next month, even when there are zero supplies for that tax period.

No input tax credit is available to the OIDAR provider on this return because supplies are made from outside India and there is no domestic input chain.

Key Terms for GSTR-5A Filing:

OIDAR: Online Information and Database Access or Retrieval services delivered through the internet with automated or minimal human intervention, as defined under Section 2(17) of the IGST Act 2017.
Non-Taxable Online Recipient (NTOR): Any unregistered recipient in the taxable territory (India) - individuals, government bodies, local authorities, or any other person not holding a valid GSTIN, post the Finance Act 2023 expansion.
REG-10: The simplified GST registration form for foreign OIDAR providers under Section 14(2) of the IGST Act - no PAN required, foreign tax ID accepted.
Electronic Cash Ledger: The GST portal wallet a foreign OIDAR provider funds via international remittance before filing GSTR-5A; it cannot be offset against any ITC.
Place of Supply: For OIDAR services to non-taxable online recipients, the place of supply is the location of the recipient in India under Section 13(12) of the IGST Act.

Monthly Due Date 20th

Applicability of GSTR-5A

GSTR-5A applies to every person located outside India who supplies OIDAR services to any recipient in India, where the recipient is not registered under GST. Under Section 24(xi) of the CGST Act 2017, such foreign providers must register irrespective of any turnover threshold - the standard Rs 20 lakh or Rs 40 lakh limits do not apply to cross-border OIDAR. Once registered through REG-10, the provider must file GSTR-5A every calendar month, including a nil return when there are no Indian supplies.

Who Must File GSTR-5A

Foreign companies streaming video, music, e-books, or gaming content to Indian users (Netflix-type model)
Overseas SaaS and cloud providers selling subscriptions to Indian consumers (Zoom-type, AWS-direct-to-consumer)
Foreign advertising platforms invoicing Indian individuals (not registered businesses)
Online education platforms based outside India selling courses to Indian individuals
Foreign intermediaries (app stores, payment-collecting marketplaces) that meet the deemed-supplier conditions under Section 14(1) IGST

Statutory Deadline

The return for any calendar month is due on the 20th day of the next month under Rule 64 CGST Rules. For example, the April 2026 return is due by 20 May 2026. Missing this deadline triggers Section 47 late fees from day one and Section 50 interest on unpaid IGST.

Patron Accounting Services for GSTR-5A Filing

Service	What We Do
Monthly GSTR-5A Preparation and Filing	End-to-end return preparation - data capture from your billing system, state-wise place-of-supply mapping, tax computation in INR, draft preview, and final filing with EVC or DSC.
Electronic Cash Ledger Management	We calculate the monthly IGST liability in advance, share an INR challan, coordinate the international remittance window, and confirm credit before initiating filing.
B2B Supply Reporting (Table 5B and 5C)	GSTIN validation, place-of-supply verification, and amendment handling for taxable outward supplies made to registered Indian recipients on a reverse charge basis.
Nil Return Handling	Zero-supply months still need a return - we file the nil GSTR-5A within the 20th-day window to keep the GSTIN clean and avoid the Rs 100 per day late fee.
Prior-Period Catch-Up and Amendment Filing	For providers with backlog returns, we plan a sequenced catch-up under the 3-year filing window introduced in July 2025 and handle Table 5A and 5C amendments.
Authorised Representative and Notice Defence	We act as the appointed representative under Section 14(2) IGST when the foreign entity has no presence in India, and we respond to GST notices on the GSTR-5A filings.

Our Process

How GSTR-5A Filing Works - Step by Step

From portal login through table-by-table data entry, electronic cash ledger funding, and final filing with DSC or EVC, here is exactly how Patron Accounting files a monthly GSTR-5A.

Step 1

Log In to the GST Portal

Access www.gst.gov.in using the GSTIN issued via REG-10. Foreign OIDAR providers use the simplified login - no PAN-linked credentials.

REG-10 login No PAN

Portal Login 01

Step 2

Navigate to Returns Dashboard

Click Services > Returns > Returns Dashboard, then select the relevant Financial Year and Return Filing Period (month) and click Search.

FY + month Dashboard

Returns 02

Step 3

Open the GSTR-5A Tile

Click the Prepare Online button on the GSTR-5A tile to open the return for the chosen month.

Prepare Online Monthly tile

Open 5A 03

Step 4

Enter Table 5 - Taxable Outward Supplies to NTOR

Add state-wise Place of Supply, tax rate (typically 18% IGST), taxable value in INR, and the integrated tax and cess amounts. Each Indian state with consumers must be reported separately.

State-wise POS 18% IGST

Table 5 04

Step 5

Enter Table 5B - Taxable Supplies to Registered Persons

Add GSTIN, taxable value, tax rate, and tax amount. The Indian registered recipient discharges this tax under reverse charge - the system uses this data to trigger their RCM liability.

GSTIN entry Reverse charge

Table 5B 05

Step 6

Enter Tables 5D and 5E (Online Money Gaming, if applicable)

Online money gaming providers must report supplies and amendments in Table 5D and 5E separately under the post-2023 framework. Other OIDAR providers leave these tables blank.

Gaming only Post-2023

Tables 5D/5E 06

Step 7

Enter Table 6 - Interest or Any Other Amount

Declare interest on delayed payment of tax at 18% per annum under Section 50 CGST Act, plus any other liability for the period.

Section 50 18% p.a.

Table 6 07

Step 8

Fund the Electronic Cash Ledger

Generate the PMT-06 challan in INR, complete the international remittance through the authorised banking channel, and wait for the credit to reflect on the portal before proceeding.

PMT-06 challan Remittance

Fund Ledger 08

Step 9

Preview Draft and Initiate Filing

Download the draft GSTR-5A PDF, verify all values match your billing system, then click Initiate Filing. The portal freezes data once this step is triggered.

Draft verified Data frozen

Preview 09

Step 10

Submit with DSC or EVC

Sign using a valid Digital Signature Certificate or via Electronic Verification Code sent to the registered email and phone. Download the final ARN.

DSC / EVC ARN download

Submit 10

Documents and Data Checklist

Active GSTIN issued via Form GST REG-10
GST portal login credentials and registered email and mobile
Valid DSC for the authorised signatory or a working EVC channel
Billing data for the month - invoice list with Indian customer locations
Customer GSTIN list (for B2B supplies reported in Table 5B)
Foreign currency to INR conversion using the RBI reference rate on the supply date
Electronic Cash Ledger balance check before filing
Last filed GSTR-5A acknowledgement (the current month cannot be filed if the prior month is open)

Common Challenges and Patron Solutions

Challenge	Impact	How Patron Accounting Solves It
Foreign Currency Conversion Disputes	Most foreign providers invoice in USD, EUR, or GBP, but Place of Supply, Time of Supply, and IGST liability must all be computed in INR using the correct rate on the date of supply.	We maintain a daily RBI reference rate log and reconcile each invoice line, eliminating rate disputes at scrutiny.
Mixed B2C and B2B Supplies	Post the 2023 amendment, GSTR-5A requires both B2C (Table 5) and B2B (Table 5B) reporting, and misclassification triggers notices.	We run a monthly GSTIN validation pass on customer master data and route each invoice to the correct table.
Cash Ledger Funding Delays	International remittance for tax payment can take 2 to 5 working days, and a late credit means a late return and a Section 47 late fee.	We compute the projected liability by the 12th of each month and trigger the remittance window early - filing always happens within the 20th-day deadline.
3-Year Filing Restriction	GSTN imposed a 3-year filing bar from July 2025 - returns older than 3 years cannot be filed at all, freezing tax liability without closure.	We map backlog returns into a priority schedule and file the oldest first to protect the filing window before the bar applies.

GSTR-5A Filing Fees

Fee Component	Amount
Patron Accounting Professional Fees	Starting from INR 4,999/mo (Exl GST and Govt. Charges) - includes B2C and B2B reporting
Standard Monthly	Up to 50 invoices, B2C reporting, nil return handling, ARN delivery - INR 4,999/mo
Growth Monthly	Up to 250 invoices, B2C + B2B (Table 5B), amendments, RBI rate workings - INR 7,999/mo
Enterprise Monthly	250+ invoices, multi-currency, authorised representative service, notice handling - On request
Catch-Up Filing	Backlog returns (per month filed), applies when 3+ pending periods - INR 3,499 per period
Government Late Fee and Tax	Government late fees (Rs 200 per day, or Rs 100 for nil) and IGST tax liability are billed separately at actuals; fees are exclusive of GST

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GSTR-5A Filing consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Time Taken for GSTR-5A Filing

Stage	Estimated Timeline
Data capture and INR reconciliation (done by 12th)	2 to 3 working days
Challan generation and remittance window (cash ledger credit by 18th)	2 to 5 working days
Draft preview and signatory approval (by 19th)	1 working day
Final filing on portal with DSC/EVC (on or before 20th)	Same day
Nil return (zero supply month, on or before 20th)	1 day total

Statutory deadline: the due date for every monthly GSTR-5A is the 20th of the next month under Rule 64 CGST Rules. Patron computes the projected liability early so the cash ledger is funded before the deadline and filing happens on or before the 20th.

Key Benefits

Benefits of Professional GSTR-5A Filing Support

Section 14 IGST Exposure Shielded

We read the law and Rule 64 every cycle, not your finance lead.

Late Fee and Interest Avoided

Rs 200 per day late fee and 18% Section 50 interest avoided through deadline discipline.

B2C and B2B Segregation Done Right

Table 5 vs Table 5B handled correctly - no misclassification notices.

Audit-Ready FX Documentation

Foreign currency to INR rate documentation kept ready for the full 6-year retention window.

Authorised Representative Cover

Under Section 14(2) IGST when the foreign entity has no Indian presence.

15+ Years of Indirect Tax Practice

The same team handles your scrutiny and personal hearing if a notice ever lands.

Trusted by Businesses Across India

10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years of Practice

Trusted by Hyundai, Asian Paints, Bridgestone, and 10,000+ Indian and foreign-owned businesses.

Patron has filed 600+ monthly GSTR-5A returns across 50+ foreign OIDAR providers with a 100 percent on-time filing record across 12+ source countries.

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely. See our OIDAR GST support in Mumbai for local assistance.

DIY vs Patron Accounting

Parameter	DIY / In-House	Patron Accounting
Section 14 IGST and Rule 64 expertise	One-time read, no ongoing watch	CA and CS team tracks every CBIC notification
INR conversion using RBI rates	Manual lookup, error-prone	Daily RBI rate log + invoice-line reconciliation
B2C and B2B (Table 5/5B) classification	Frequent misclassification	Monthly GSTIN validation pass
Filing deadline (20th of next month)	Often missed during international payroll cycles	100% on-time rate across 600+ filings
Late fee exposure (Rs 200 per day)	Direct hit on P&L	Avoided through pre-12th computation
Notice response under Section 73/74	External consultant on demand	Same team that filed the return defends it
Authorised representative under Section 14(2)	Foreign provider must appoint separately	Patron acts as the appointed representative when needed
Monthly fee	Internal cost + tool cost	INR 4,999/mo onwards (Exl GST)

Related Services

GST Services - the complete GST services hub covering registration, returns, ITC, refunds, notices and audits.
GST Returns for OIDAR - the parent cluster for broader OIDAR compliance, registration, and advisory.
GST Registration - REG-10 registration for foreign OIDAR providers.
GST Returns - monthly and quarterly returns for resident taxpayers.
GST Returns for E-Commerce Operator - Section 52 TCS reporting.
GST Returns for SEZ - zero-rated supplies and refund process.
FDI Compliance - RBI FC-GPR, FLA, and ECB returns for foreign-owned entities.

Legal and Compliance Framework

Element	Provision
Governing Act	Integrated Goods and Services Tax Act 2017
Primary Section	Section 14 IGST Act - special provision for OIDAR services
Linked Section	Section 39(5) CGST Act 2017 - return filing by OIDAR providers
Operating Rule	Rule 64, Central Goods and Services Tax Rules 2017
Registration Provision	Section 24(xi) CGST Act and Section 14(2) IGST - mandatory registration via REG-10
Form	Form GSTR-5A
Authority	Central Board of Indirect Taxes and Customs (CBIC) and GST Network (GSTN)
Late Fee	Rs 200 per day (Rs 100 for nil return) under Section 47 CGST Act
Interest on Unpaid Tax	18% per annum under Section 50 CGST Act
General Penalty	Rs 10,000 or tax amount, whichever higher, under Section 122 CGST Act for failure to register or file
Demand and Recovery	Sections 73 and 74 (demand) and Section 79 (recovery) of the CGST Act
3-Year Filing Bar	GSTN advisory dated July 2025 - returns older than 3 years cannot be filed

Penalty for failure to register as a foreign OIDAR provider: Rs 10,000 or the tax amount evaded, whichever is higher, under Section 122(1) of the CGST Act 2017. Penalty for late filing of GSTR-5A: Rs 200 per day (Rs 100 per day for a nil return) under Section 47, capped at Rs 10,000 per return. Interest on delayed payment of IGST: 18% per annum from the day after the due date until payment, under Section 50 of the CGST Act 2017.

Authoritative references: the GST portal GSTR-5A user manual, Section 14 of the IGST Act 2017 (India Code), Rule 64 of the CGST Rules 2017 (CBIC), and the GST Common Portal.

What is GSTR-5A and who must file it?

GSTR-5A is the monthly GST return prescribed under Rule 64 of the CGST Rules 2017 for foreign OIDAR providers. Every person located outside India who supplies Online Information and Database Access or Retrieval services to a recipient in India must file this return. It applies whether the Indian recipient is registered or not, with B2C in Table 5 and B2B in Table 5B. The return covers the entire calendar month and must be submitted on the GST portal.

When is the GSTR-5A due date for a monthly tax period?

GSTR-5A is due on the 20th day of the calendar month following the tax period under Rule 64 CGST Rules. For example, the April 2026 return is due by 20 May 2026. The commissioner may extend the date through a specific notification, but the default statutory deadline is the 20th and the portal counts late fees from the 21st onwards. The previous month return must be closed before the current month return can be filed.

What is the late fee for missing the GSTR-5A deadline?

The late fee is Rs 200 per day for a return with taxable supplies (Rs 100 CGST plus Rs 100 SGST equivalent under Section 47) and Rs 100 per day for a nil return. This continues until the return is filed. In addition, unpaid IGST attracts 18% interest per annum under Section 50 of the CGST Act 2017. The portal will not accept the next return until the previous one is filed with the late fee paid in cash through the Electronic Cash Ledger.

Can a foreign OIDAR provider claim input tax credit through GSTR-5A?

No. Input tax credit is not available to a foreign OIDAR provider filing GSTR-5A. The provider is supplying from outside India, so there is no domestic input supply chain to claim ITC against. The entire IGST liability must be discharged in cash through the Electronic Cash Ledger before filing. The return does not maintain an Electronic Credit Ledger for OIDAR taxpayers, so the ITC field on the portal is not available.

Is a nil GSTR-5A return mandatory if no supplies were made in a month?

Yes. A nil GSTR-5A return is mandatory under Rule 64 CGST Rules even when the foreign OIDAR provider had zero supplies to Indian recipients during the tax period. Skipping a nil return triggers a Rs 100 per day late fee and prevents filing of the next period return. The 3-year filing bar introduced in July 2025 means a missed nil return cannot be filed after 36 months, leaving the GSTIN exposed to cancellation.

What is the difference between GSTR-5 and GSTR-5A?

GSTR-5 is filed by non-resident taxable persons with temporary business operations in India - they may have a casual taxable person registration and can claim input tax credit. GSTR-5A is filed by foreign OIDAR providers under Section 14 of the IGST Act for digital services delivered to Indian recipients, with no ITC available. The two forms cover different taxpayer categories under different sections of the law and cannot substitute each other.

How does Patron Accounting handle GSTR-5A filing for a foreign company without a presence in India?

Patron Accounting acts as the authorised representative under the second and third provisos to Section 14(2) of the IGST Act when the foreign provider has no physical presence in India. We hold the GSTIN access, fund the Electronic Cash Ledger through your remittance, file each monthly GSTR-5A by the 20th, and respond to any portal notices. The foreign principal signs an authorisation letter once and our team takes the entire monthly cycle off their plate.

GSTR 5A kaise file kare?

GSTR-5A file karne ke liye GST portal (gst.gov.in) par REG-10 wale GSTIN se login karein, Services se Returns Dashboard kholein, sahi month select karein aur Prepare Online par click karein. Table 5 mein B2C supplies (state-wise place of supply, 18% IGST), Table 5B mein B2B supplies (Indian GSTIN ke saath), aur Table 6 mein interest enter karein. Cash ledger ko challan se fund karein, draft check karein, aur 20 tareekh tak DSC ya EVC se file kar dein.

Quick Answers

Due date: GSTR-5A is due by the 20th of the next month under Rule 64 CGST Rules.
Late fee: Rs 200 per day (Rs 100 for nil) under Section 47 CGST Act.
IGST rate: 18% on most OIDAR services to NTOR; 5% on e-books under HSN 9984.
ITC: Not available to a foreign OIDAR provider on GSTR-5A.
Form for registration: GST REG-10 under Section 14(2) IGST Act.
Nil return: Mandatory even when no Indian supplies occur in a month.
Filing bar: 3 years from due date - cannot file after this window (GSTN July 2025).

Why Every Day Past the 20th Costs

Every GSTR-5A filed after the 20th attracts a Rs 200 per day late fee plus 18% annual interest on the unpaid IGST. A delay of 30 days on a return with even Rs 5 lakh tax liability adds approximately Rs 6,000 in late fees and Rs 7,500 in interest - and the next month's return cannot be filed until this one is closed.

The 3-year filing bar introduced by GSTN in July 2025 means missed returns become permanently unfiled after 36 months, freezing tax exposure on the GSTIN without closure.

File the current month's return now and clean any backlog under a sequenced catch-up plan.

The Operational Backbone of OIDAR Compliance

GSTR-5A filing is the operational backbone of OIDAR compliance in India - it converts the Section 14 IGST framework into a monthly cash and reporting cycle that the GST portal enforces strictly. Foreign digital service providers cannot rely on threshold protection, cannot claim input tax credit, and cannot ignore zero-supply months.

Patron Accounting LLP, with 15+ years of indirect tax practice and a CA and CS team that handles 50+ foreign OIDAR providers across 12 source countries, manages the entire return lifecycle for a predictable monthly fee. The form is technical, but the process is solvable with the right hands holding the portal.

Explore the parent GST Returns for OIDAR cluster, get registered via GST Registration (REG-10), or review our broader GST Returns service for resident taxpayers.

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OIDAR GST Support Across India

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves foreign OIDAR providers and Indian businesses alike - both in-person and remotely.

OIDAR GST Support by City

Monthly GSTR-5A filing and OIDAR compliance, on-the-ground and remote

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Content Created: 27 May 2026 | Last Updated: | Next Review: 1 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly (Tier 1 cadence) and on any CBIC notification on Rule 64 or a Section 14 IGST amendment, a GST Council recommendation impacting OIDAR scope, or a change in the Form GSTR-5A tables.

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