📌 GSTR-5A – Due on 20th April 2025

📢 GSTR-5A Filing for March 2025 – Due by 20th April 2025
Understanding GST compliance for OIDAR service providers

In today’s digital economy, many businesses across the globe provide online services to customers in India. To ensure proper tax compliance, the Government of India mandates filing of GSTR-5A by certain non-resident service providers.

💡 What is GSTR-5A?
GSTR-5A is a monthly GST return that must be filed by non-resident Online Information and Database Access or Retrieval (OIDAR) service providers who offer digital services to consumers (unregistered persons) in India.

👥 Who is required to file?
Any foreign entity supplying digital services like:

• Online advertisements

• Streaming media (videos, music, e-books)

• Cloud storage and computing services

• Software as a service (SaaS)

• Online gaming or mobile apps
  …to individuals or non-GST-registered users in India is required to file GSTR-5A.

🧾 What needs to be reported?
The return should include:

• Summary of all outward taxable supplies

• Tax amount payable (IGST)

• Any interest or late fees (if applicable)

• Tax payments made

• Even if there were no transactions, a NIL return must be filed

📌 Important Points to Note:
🚫 No Input Tax Credit (ITC) can be claimed in GSTR-5A
📉 Late filing will attract interest and penalties

📅 The due date for filing GSTR-5A for the month of March 2025 is 20th April 2025

✅ Ensure timely filing to stay compliant and avoid any legal or financial issues. As digital services grow, so does the importance of accurate and timely reporting under GST.

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