GST Notification No. 51/2023 for Latest Changes in GSTR 5A

Central Tax Notification No. 51/2023 for GSTR-5A Form

On the date of 27 October 2023, the GSTN furnished an advisory that states some essential revisions in the Goods and Services Tax Returns (GSTR) 5A.

The advisory mentioned that-

“Notification 51/2023 on 29.09.2023 has introduced Table 5B in GSTR 5A w. e. f 01.10.2023. In this notification, Table 5B has been instructed to report supplies incurred to Registered GSTINs (B2B supplies). The same is to get executed soon at GSTN and till the same time, OIDARs are instructed to file the return in the current GSTR 5A itself.”

The GSTN has recommended that all Online Information and Database Access or Retrieval (OIDAR) service providers continue filing their returns using the existing GSTR 5A until the implementation of Table 5B as directed by the Central Government.

GSTR 5A

Form GSTR 5A, a return specifically tailored for Non-Resident OIDAR service providers, requires filing for services provided to non-taxable individuals in India from a foreign location.

Non-resident OIDAR services provider needs to file a return in Form GSTR-5A even if no business activity (nil return) is there for a specific tax period. However, a new Table 5B was introduced through notification no. 51/2023 dated 29.09.2023, allowing reporting of supplies to registered GSTINs, i.e., Business-to-Business (B2B) supplies.

In contrast, GSTR 5 is submitted by Non-Resident Indians (NRIs) and must be filed by the 20th of the following month. It provides comprehensive information about sales and purchases. Meanwhile, GSTR 5A is a distinct return form tailored specifically for NRI online service providers, or OIDAR service providers. These providers deliver online services in India and earn revenue from these services.

Available modes of preparing Form GSTR-5A

Form GSTR-5A could be made via either of the below-stated modes:

The requirement to file Form GSTR-5A

  • The taxpayer is obligated to get registered as an OIDAR services provider and should secure a valid GSTIN.
  • The assessee should hold a valid User ID and Password.
Read Notification No. 51/2023

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