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FORM GSTR-5A

Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable online recipient (as defined in Integrated Goods and Services Tax 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

³[FORM GSTR-5A

[See rule 64]

Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable online recipient (as defined in Integrated Goods and Services Tax 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

1. GSTIN of the supplier-

2. (a) Legal name of the registered person -

(b) Trade name, if any -

3. Name of the Authorised representative in India filing the return –

4. Period: Month - ______ Year –

4(a)

ARN:

4(b)

Date of ARN:

5. Taxable outward supplies of online information and database access or retrieval services made to non-taxable online recipient in India

(Amount in Rupees)

Place of supply (State/UT)	Rate of tax	Taxable value	Integrated tax	Cess
1	2	3	4	5

5A. Amendments to taxable outward supplies of online information and database access or retrieval services to non-taxable online recipient in India

(Amount in Rupees)

Month

Place of supply

(State/UT)

Rate of tax

Taxable value

Integrated tax

Cess

5B. 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

(Amount in Rupees)

Month

Place of supply

(State/UT)

Rate of tax

Taxable value

Integrated tax

Cess

(Amount in Rupees)

GSTIN	Taxable Value
1	2

5C. 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

(Amount in Rupees)

Month	Original GSTIN	Revised GSTIN	Taxable value
1	2	3	4

5D. Supplies of online money gaming made to a person in India

(Amount in Rupees)

Place of supply (State/UT)	Rate of tax	Taxable value	Integrated tax	Cess
1	2	3	4	5

5E. Amendments to supplies of online money gaming made to a person in India

(Amount in Rupees)

Month

Place of supply

(State/UT)

Rate of tax

Taxable value

Integrated tax

Cess

6. Calculation of interest, or any other amount

(Amount in Rupees)

Sr. No	Description	Place of supply (State/UT)	Amount due (Interest/ Other)
Sr. No	Description	Place of supply (State/UT)	Integrated tax	Cess
1	2	3	4	5
1.	Interest
2.	Others
	Total

7. Tax, interest, and any other amount payable and paid

(Amount in Rupees)

Sr. No.	Description	Amount payable		Debit entry no.	Amount paid
Sr. No.	Description	Integrated Tax	Cess	Debit entry no.	Integrated Tax	Cess
1	2	3	4	5	6	7
1.	Tax Liability (based on Table 5, 5A, 5D and 5E)
2.	Interest (based on Table 6)
3.	Others (based on Table 6)

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Name of Authorised Signatory

Designation /Status]₃

_Place:

_Date:

Notes:

1-a. Inserted vide Notification No. 79/2020 – Central Tax dated 15-10-2020

1-b. Substituted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 for

"6. Calculation of interest, penalty or any other amount

Sr. No.	Description	Amount of tax due
Sr. No.	Description	Integrated tax	CESS
1	2	3	4
1.	Interest
2.	Others (Please specify)
	Total		"

1-c. Substituted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 for

"7. Tax, interest, late fee and any other amount payable and paid

Sr. No.	Description	Amount payable			Amount paid
		Integrated tax	CESS		Integrated tax	CESS
1	2	3	4	5	6	7
1.	Tax Liability (based on Table 5 & 5A)
2.	Interest (based on Table 6)
3.	Others (Please Specify)					"

2-a. Inserted (w.e.f. 01-10-2023) vide Notification No.38/2023 - Central Tax dated 04-08-2023

2-b. Substituted (w.e.f. 01-10-2023) vide Notification No.38/2023 - Central Tax dated 04-08-2023 for “Person in India”.

2-c. Substituted (w.e.f. 01-10-2023) vide Notification No.38/2023 - Central Tax dated 04-08-2023 for

4. Period: Month - Year -

^1-a[4(a) ARN:

4(b) Date of ARN:]_1-a

2-d. Substituted (w.e.f. 01-10-2023) vide Notification No.38/2023 - Central Tax dated 04-08-2023 for “consumers”

2-e. Substituted (w.e.f. 01-10-2023) vide Notification No.38/2023 - Central Tax dated 04-08-2023 for “persons”

3. Substituted (w.e.f. 01-10-2023) vide Notification No.51/2023 - Central Tax dated 29-09-2023 for

"Form GSTR-5A

[See rule 64]

Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable ^2-b[online recipient (as defined in Integrated Goods and Services Tax Act, 2017) and to registered persons in India]_2-b

1. GSTIN of the supplier-

2. (a) Legal name of the registered person -

(b) Trade name, if any -

3. Name of the Authorised representative in India filing the return –

^2-c[4. Period: Month - ______ Year –

4(a) ARN:

4(b) Date of ARN]_2-c

5. Taxable outward supplies made to ^2-d[non-taxable online recipient]_2-d in India

(Amount in Rupees)

Place of supply (State/UT)	Rate of tax	Taxable value	Integrated tax	Cess
1	2	3	4	5

5A. Amendments to taxable outward supplies to non-taxable ^2-e[online recipient]_2-e in India

(Amount in Rupees)

Month	Place of supply (State/UT)	Rate of tax	Taxable value	Integrated tax	Cess
1	2	3	4	5	6

^2-a[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

(Amount in Rupees)

GSTIN	Taxable Value
1	2

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

(Amount in Rupees)

Month	Original GSTIN	Revised GSTIN	Taxable value
1	2	3	4

			]_2-a

^1-b[6. Calculation of interest, or any other amount

(Amount in Rupees)

Sr. No.		Description	Place of supply (State/UT)	Amount due (Interest/ Other)
Sr. No.		Description	Place of supply (State/UT)	Integrated tax	Cess
1		2	3	4	5
1.	Interest
2.	Others
	Total				]_1-b

^1-c[7. Tax, interest and any other amount payable and paid

(Amount in Rupees)

Sr. No.	Description	Amount payable		Debit entry no.	Amount paid
Sr. No.	Description	Integrated tax	Cess	Debit entry no.	Integrated tax	Cess
1	2	3	4	5	6	7
1.	Tax Liability (based on Table 5 & 5A)
2.	Interest (based on Table 6)
3.	Others (based on Table 6)					]_1-c

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Name of Authorised Signatory

Designation /Status"

Place

Date

Rules

Rule 64 - Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India

Forms - Return

FORM GSTR-5A

Summary of FORM GSTR-5A under Rule 64

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