To create, submit and file details for the outward supplies in Form GSTR-5A, perform following steps:
A. Login and Navigate to GSTR-5A page
B. Enter Details in various tiles
1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Returns Dashboard option. Alternatively, you can also click the Returns Dashboard link on the Dashboard.
2. The File Returns page is displayed. Select the Financial Year & Year for which you want to file the return from the drop-down list. Click the SEARCH button.
3. This page displays tiles representing returns to be filed by the taxpayer along with due date for filing. In the GSTR-5A tile, click the PREPARE ONLINE button.
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4. GSTR-5A Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons online recipient (as defined in Integrated Goods and Services Act, 2017) and to registered persons in India and details of supplies of online money gaming by a person located outside India to a person in India is displayed. There are tiles representing tables to enter relevant details. Click on the tile names to know and enter related details:
4.1 Table 5 - Taxable outward supplies made to non-taxable online recipient in India. - To add details of taxable outward supplies of online information and database accesss or retrieval services made to non-taxable online recipient in India.
4.2 Table 5A - Amendments to taxable outward supplies made to non-taxable online recipient in India. - To add or amend details of taxable outward supplies of online information and database access or retrieval services to non-taxable online recipient in India.
4.3 Table 5B - Taxable outward supplies made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis. - To add details of Taxable outward supplies of online information and database access or retrieval services made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis.
4.4 Table 5C - Amendments to the taxable outward supplies made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis. - To add or amend details of taxable outward supplies of online information and database access or retrieval services made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis.
4.5 Table 5D - Supplies of online money gaming made to a person in India. -To add details of Supplies of online money gaming made to a person in India.
4.6 Table 5E - Amendments to supplies of online money gaming made to a person in India. -To Amend details of supplies of online money gaming made to a person in India.
4.7 Table 6 - Calculation of Interest or any other amount - To add details of Interest or others.
Note: You can click the HELP button to get the help related to this page.
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4.1.1 Click the 5 - Taxable outward supplies made to non-taxable online recipient in India. tile to add details of Taxable outward supplies made to non-taxable online recipient in India.
4.1.2 A new page ‘5- Taxable outward supplies of online information and database access or retrieval services made to non-taxable online recipient in India’ is displayed. Click the ADD DETAILS button to add details.
4.1.3 Select the Place of Supply from the drop-down list. In the Taxable Value field, enter the Taxable Value. In the CESS field, enter the amount of CESS. Select the Rate from the drop-down list and Click the ADD button.
4.1.4 After adding the details, click the SAVE button.
Note:
• You can click the EDIT or DELETE button to add or delete the details, if, required.
• In case there are supplies attracting two or more tax rates for a Place of Supply, click the ADD DETAILS button again to add details.
4.1.5 A confirmation message is displayed that data has been saved successfully. Click the BACK button to go back to the GSTR-5A Dashboard page.
4.1.6 You will be directed to the GSTR-5A Dashboard page and the 5 - Taxable outward supplies made to non-taxable online recipient in India tile in GSTR-5A will reflect Total Taxable Value and Total Tax Liability. Similarly, you can add details of POS (State/UT) wise supplies made to consumers during the tax period.
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4.2.1 Click the 5A - Amendments to taxable outward supplies made to non-taxable online recipient in India tile to add or amend details of taxable outward supplies to non-taxable persons in India related to previously filed Tax periods.
4.2.1.1 5A - Amendments of taxable outward supplies of online information and database access or retrieval service made to non-taxable online recipient in India page is displayed.
4.2.2.1 To Add details: To add details of new record to taxable outward supplies to non-taxable persons in India of the earlier Tax periods
4.2.2.2 To Amend details: To amend details of earlier record to taxable outward supplies to non-taxable persons in India of the earlier Tax periods.
Note: Only Taxable Value, Rate and CESS fields will be available for amendment.
4.2.2.1 To Add details
a. Select the Financial Year, Months and Place of Supply (State/UT) from the drop-down list. Click the SEARCH button.
b. In the Taxable Value field, enter the taxable value amount. Select the Rate from the drop-down list. In the CESS field, enter the amount of CESS. Click the ADD button.
c. The records are displayed. Click the SAVE button.
Note: You can also click the DELETE button to delete the added record.
d. Details are added.
4.2.2.2 To Amend details:
a. Select the Financial Year, Months and Place of Supply (State/UT) from the drop-down list to amend the details of earlier period. Click the SEARCH button.
b. The search results are displayed. Click the Edit button to edit the details.
c. Once details are edited, click the SAVE button.
d. Details are added. Click the BACK button to go back to the GSTR-5A Dashboard page.
e. You will be directed to the GSTR-5A Dashboard page and the 5A - Amendments to taxable outward supplies to non-taxable persons in India tile in GSTR-5A will reflect Total Taxable Value and Total Tax Liability.
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4.3.1 Click the 5B - Taxable outward supplies made to registered persons in India to add details of Taxable outward supplies of online information and database access or retrieval services made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis.
4.3.2 Click on ADD DETAILS button.
4.3.3 Enter all the fields and click on + button under the Actions to add details.
Note a: If you click on ADD button without entering the fields then error message will be displayed.
b: The length of GSTIN should be equal to 15 digits.
c: GSTIN should be valid registered no. and shall be in valid format.
d: Taxable Value can't be zero.
e: GSTIN should be active, if you try to add inactive GSTIN error message will be displayed.
f: Supplier and recipient GSTIN should be unique.
g: Entered data is displayed you can add more data by clicking on + button under the Actions.
h: you can save upto 10 records in One page and Maximum up to 500 records.
i: You can add suspended GSTIN in the fields.
j: You can add cancelled GSTIN in the fields.
k: If you try to add GSTIN which you already added then error message will be displayed.
l: If you try to add GSTIN which is not registered in the selected period then following error message will be displayed on the screen.
4.3.5 Click on Save button to save the data.
Note: If you click on Back button without saving your data, then an error message is displayed.
4.3.6 On clicking Save button Data Saved successfully message is displayed on the screen.
Note: You can search your saved data by adding GSTIN or Taxable Value in the search fields.
4.3.8 Click the BACK button to go back to the GSTR-5A Dashboard page to view 5B - Taxable outward supplies made to registered persons in India tiles.
4.3.9 5B - Taxable outward supplies made to registered persons in India tile is displayed, it will reflect the Total Taxable Value and Total number of GSTINs you added in 5B.
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4.4.1 Click on Table 5-C Amendments to the taxable outward supplies made to registered persons in India.- To Amend details of taxable outward supplies of online information and database access or retrieval services made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis.
4.4.1 Click on Table 5-C Amendments to the taxable outward supplies made to registered persons in India.- To Amend details of taxable outward supplies of online information and database access or retrieval services made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis.
4.4.2 Table 5-C Amendments to the taxable outward supplies of online information and database access or retrieval services made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis Page is displayed.
4.4.3 Select financial year and Month from the drop down list and enter GSTIN.
Note a: If you click on SEARCH button without entering GSTIN field then an error message will be displayed.
b: GSTIN should be active, if you try to add inactive GSTIN an error message will be displayed.
c. The length of GSTIN should be equal to 15 digits.
d. GSTIN should be valid registered no. and shall be in valid format.
e. Supplier and recipient GSTIN should be unique
f. If you try to add GSTIN which is not registered in the selected period then following error message will be displayed on the screen.
4.4.4 If you enter a valid GSTIN, record is displayed for valid GSTIN.
4.4.5 Click on Edit button under Action.
4.4.6 Edit details page is displayed.
4.4.7 You can edit GSTIN and Taxable value with revised values.
Note a: GSTIN should be active, if you try to add inactive GSTIN error message will be displayed.
b. The length of GSTIN should be equal to 15 digits.
c. GSTIN should be valid registered no. and shall be in valid format.
d: Supplier and recipient GSTIN should be unique.
e: If you try to add GSTIN which is not registered in the selected period then following error message will be displayed on the screen.
f: Taxable Value field can't be empty.
g: Taxable Value can accept values up to two decimals.
h: If you click on Back button without saving your records then an error message will be displayed.
4.4.8 Click on Save button to add the records.
4.4.9 Saved record will be displayed under Amended Records table.
Note: You can Edit or Delete the records by clicking on Edit or Delete icon under Actions.
4.4.10 If GSTIN does not have any records, an error message will be displayed.
4.4.11 If there are no records available, you can add details by clicking on ADD Details button.
4.4.12 ADD DETAILS fields are displayed, Enter GSTIN and Taxable Values to add the records.
Note a: Revised GSTIN and Revised Taxable Values is disabled for editing.
b: GSTIN should be active, if you try to add inactive GSTIN error message will be displayed.
c. The length of GSTIN should be equal to 15 digits.
d. GSTIN should be valid registered no. and shall be in valid format.
e: Supplier and recipient GSTIN should be unique.
f: You can't add GSTIN which is not registered in the following period.
g: Taxable Value cannot be empty.
h: Taxable Value can be zero and can accept values up to two decimals.
i: Click on ADD button to add the records.
j: Added record is displayed in Amended Records table.
k: If you click on Back button without saving your records then error message will be displayed.
l: Click on Save button to add the records.
m: Saved records page will be displayed.
Note: You can't edit Add Details records.
Note: If you try to search and edit any records, you can't revise the GSTIN which is already amended.
4.4.13 You can search any records using GSTIN and Taxable Values.
Note: If data is not available No Record found will be displayed.
Note: If you try to amend any already Amended record then error message will be displayed.
4.4.14 Click the BACK button to go back to the GSTR-5A Dashboard page to view 5C - Amendments to the Taxable outward supplies made to registered persons in India of online information and database access or retrieval services made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis tiles.
4.3.15 5C - Amendments to the Taxable outward supplies made to registered persons in India tile is displayed, it will reflect the Total Taxable Value and Total no of GSTIN you added in 5C.
4.5.1 Click on 5D- To add details of Supplies of online money gaming made to a person in India to add details of Supplies of online money gaming made to a person in India.
4.5.2 5D- Supplies of online gaming made to a person in India page is displayed
4.5.3 If there is no record error message will be displayed.
4.5.4 Click on ADD DETAILS to add the records.
4.5.5 ADD DETAILS form is displayed, enter all the details.
Note: If you click on ADD button without entering the records, error message will be displayed.
Note: Taxable Value can't be zero.
4.5.7 Enter all the details and click on ADD button.
4.5.8 Added record will be displayed.
Note: You can add more details by clicking on ADD DETAILS button.
4.5.9 Added details is displayed, Click on Save button to save the records.
Note: If you click on BACK button without Saving the records error message will be displayed.
4.5.10 Saved details will be displayed.
Note a: You can edit details by clicking on edit button under Actions.
b: Edit details page is displayed.
c: You can Edit Taxable Value and CESS others fields are not editable.
d: Add revised details and click on SAVE button.
e. On clicking Save button, success message will be displayed with updated details.
f. You can delete any record by clicking on Delete icon under ACTIONS.
g: On clicking delete icon, warning message will be displayed, click on PROCEED.
h: Updated records will be displayed.
i: If you try to add new records with same Place of Supply and Rate of Tax then error message will be displayed.
4.5.11 Click the BACK button to go back to the GSTR-5A Dashboard page to view 5D - Supplies of online money gaming made to registered persons in India tiles.
4.5.12 5D- Supplies of online gaming made to a person in India tile is displayed, it will reflect the Total Taxable Value and and Total Tax Liability along with total count of records you added in 5D.
4.6.1 Click on Amendments to Supplies of online money gaming made to a person in India: To add or Amend the details of Supplies of online money gaming made to a person in India.
4.6.1 5E - Amendments to supplies of online money gaming made to a person in India page is displayed.
4.6.2 Enter all the fields and click on Search button.
4.6.3 If there is no records error message will be displayed, Click on ADD DETAILS button to add the records.
4.6.4 ADD DETAILS page is displayed.
Note a: If you try to ADD the records without entering and data error message will be displayed.
b: Taxable Value can be zero
c: Add record is displayed on the screen.
d: If you click on BACK button without saving details, error message will be displayed.
e: Click on SAVE button to save the records.
f: Added records will be displayed.
4.6.5: If you want delete the records, click on delete icon to delete the records.
4.6.6 On clicking delete icon warning message will be displayed, click on Proceed button to delete the records.
4.6.7 Click on SAVE button to Delete the records.
4..6.8 Record is deleted and new page is displayed.
4.6.9 For Amending the details, you can enter all the fields.
4.6.10 Click on Search button, record is displayed.
4.6.11 Click on edit icon under Actions.
Note: You can only amend Taxable value, Rate and Cess fields.
Note a: If the Taxable Value and Rate of Tax is same as original records, error message will be displayed.
b. If you click on ADD without amending any details, error message will be displayed.
c. SAVE button will be disabled until you make any changes.
4.6.12 Edit the records and click on SAVE button.
4.6.13 Saved record will be displayed.
4.6.14 Click the BACK button to go back to the GSTR-5A Dashboard page to view 5E Amendments to Supplies of online money gaming made to a person in India tile.
4.6.15 5-E Amendments to Supplies of online money gaming made to a person in India tiles is displayed with updated Total Taxable value and Total Tax Liability and total number of Invoices
4.7.1 Click the 6 - Interest or any other amount tile to add interest or any other amount details.
4.7.2 Select the Place of Supply (State/UT) from the drop-down list. In the Integrated Tax field, enter the interest amount payable. In the Cess field, enter the amount of Cess. Click the SAVE button.
Note:
Click the ADD button again to add interest details related to other Place of Supply.
Click the Others link to add details related to any other amount.
4.7.3 A confirmation message is displayed that data has been saved successfully.
4.7.4 Similarly, you can click Others link to add details related to any other amount. Click the BACK button to go back to the GSTR-5A Dashboard page.
4.7.5 You will be directed to the GSTR-5A Dashboard page and the 6 - Interest or any other amount tile in GSTR-5A will reflect Total Interest and Cess amount.
5. Click the DOWNLOAD GSTR-5A (PDF) button to preview the draft Form GSTR-5A in pdf format.
6. Draft is displayed in PDF format of Form GSTR-5A for review.
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7. Click the Annexure button to DOWNLOAD GSTR-5A (PDF).
8. Annexure is displayed in PDF format, you can view 5B and 5C in detail.
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9. Click the PROCEED TO FILE button to initiate filing of Form GSTR-5A.
10. Once you click PROCEED TO FILE button, 7 - Tax, interest and any other amount payable and paid tile gets enabled. Click the 7 - Tax, interest and any other amount payable and paid tile.
11. Tax, interest and any other amount payable and paid page is displayed. Click the DOWNLOAD GSTR-5A (PDF) button to preview the draft Form GSTR-5A in pdf format.
Note:
The cash ledger balance as available in the Electronic Cash Ledger is displayed.
The liabilities as payable are displayed. The payment of tax, interest and any other amount (like penalty and arrears) is required to be made by from Electronic Cash Ledger.
The Debit Entry No. and the amount paid details will be updated once the return is filed.
Form GSTR-5A return cannot be filed after making part payment of taxes. It can be filed only after, making full payment of taxes and other liabilities for the return period. In such a case, you can create a challan by navigating to Services > Payments > Create Challan option to add additional amount in order to pay the liabilities and file Form GSTR-5A.
12. Draft is displayed in PDF format.
13. Select the Declaration checkbox. In the Authorized Signatory drop-down list, select the authorized signatory. Click FILE GSTR-5A button.
14. A warning message is displayed. Click YES.
15. Click the FILE \WITH DSC or FILE WITH EVC button to file GSTR-5A.
16.1 FILE WITH DSC:
a. Click the PROCEED button. Select the certificate and click the SIGN button.
Note: Authentication with DSC can be done if the authorised signatory has a DSC which is issued on an Indian PAN.
16.2 FILE WITH EVC:
a. Enter the OTP sent on email and mobile number (Indian number) of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
17. The success message is displayed and the status of Form GSTR-5A changes to Filed. Click the DOWNLOAD GSTR-5A (PDF) button to preview the final Form GSTR-5A in pdf format.
Note: After successful filing of the Form GSTR-5A, an acknowledgement is generated and an Email message is sent to the taxpayer and the SMS is also sent on the Indian mobile number of authorized signatory as mentioned in the registration application.
18. Final Form GSTR-5A in displayed in pdf format.
