Goods and Service Tax, 2017

All About GSTR-5A

Online Information Database Access and Retrieval services (hereinafter referred to as OIDAR) is a category of services provided through the medium of internet and received by the recipient online without having any physical interface with the supplier of such services. 

Form No : GSTR – 5A

Applicability : Non-Resident OIDAR services provider. This return is mandatory even for the business who have nil return in the Taxation Period.
Periodicity : Monthly
Due Date: 20th of next month

Late Fees and Penalty:

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