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 1[persons in India online recipient (as defined in Integrated Goods and Services Tax Act, 2017) and to registered persons in India]
- GSTIN of the supplier-
- (a) Legal name of the registered person – (b) Trade name, if any –
- Name of the Authorised representative in India filing the return –
- 2
[Period: Month – Year –Period: Month-______ Year-4(a) ARN:4(b) Date of ARN:”;] - Taxable outward supplies made to 3[
consumersnon-taxable online recipient] in India
5A. Amendments to taxable outward supplies to non-taxable 4[persons online recipient] in India
5[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 person on reverse charge basis]
(Amount in Rupees)
]
6[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)
]
6. Calculation of interest, penalty or any other amount
7. Tax, interest, late fee and any other amount payable and paid
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 there from.
Signature
Name of Authorised Signatory
Designation /Status
Place
Date
1. Substituted vide Notification No.38/2023 -CT dated 04-08-2023
2.Substituted vide Notification No.38/2023 -CT dated 04-08-2023
3.Substituted vide Notification No.38/2023 -CT dated 04-08-2023
4.Substituted vide Notification No.38/2023 -CT dated 04-08-2023
5.Inserted vide Notification No.38/2023 -CT dated 04-08-2023
6.Inserted vide Notification No.38/2023 -CT dated 04-08-2023
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