GSTR-5A explained: monthly return for overseas online service providers

What OIDAR services are

OIDAR services are services delivered over the internet with minimal human intervention and impossible to deliver without information technology. Examples include online subscriptions, streaming, cloud storage, digital downloads, online advertising and many software-as-a-service products. When an overseas supplier provides these to Indian consumers or other non-taxable online recipients, the supplier itself must pay GST, since the recipient cannot pay under reverse charge.

Registration and return

The overseas supplier registers through a simplified scheme in Form REG-10 and can appoint a representative in India. GSTR-5A is filed under Rule 64 by the 20th of the month after the tax period. Supplies to registered persons receiving the service for business are generally taxed under reverse charge in the recipient's hands instead.

What GSTR-5A contains

• Taxable value of OIDAR services supplied to non-taxable online recipients, state-wise by place of supply
• IGST and cess payable
• Amendments to earlier periods
• Interest and late fee, and payment from the cash ledger

Practical points

Place of supply depends on the location of the recipient, which is determined from indicators such as billing address, payment details and IP address. Keep records of how each customer's location was determined, since this decides the place of supply you report for each state. A filed return cannot be revised; corrections go in a later GSTR-5A. Since payment is from the cash ledger, foreign suppliers often deposit tax in advance through PMT-06 to avoid interest. An Indian representative can manage registration, filings and replies to department communications.

Get it handled for you

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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.