Executive summary
GSTR-5A is the dedicated monthly return for foreign OIDAR providers — simpler than a domestic GST return in structure, but with specific rules that catch people out precisely because it looks simple.
- Due by the 20th of the month following each tax period, filed monthly regardless of your company's home-country fiscal year.
- Nil returns are mandatory. No India sales in a month doesn't mean no filing obligation.
- Since a 2025 GSTN advisory, returns — including GSTR-5A — cannot be filed after three years from their due date. A missed return becomes permanently unfileable.
- No input tax credit mechanism exists for GSTR-5A — the 18% collected is remitted in full, with no offset.
- Filing is strictly sequential — you cannot file the current month until the previous month is filed.
Table-by-table breakdown
GSTR-5A separates your supplies cleanly by customer type and transaction category.
| Table | What it captures |
|---|---|
| Table 5 / 5A | B2C supplies to NTORs — your core taxable supplies and any amendments to prior periods |
| Table 5B / 5C | Supplies to GST-registered Indian businesses (reverse charge) and amendments — reported for transparency, not for your own tax liability |
| Table 5D / 5E | Online money gaming supplies and amendments, under the separate Section 14A regime — relevant to historical/transition-period filings; new online money gaming is now banned outright (see our Gaming guide) |
| Table 6 | Interest and any other amounts payable |
| Table 7 | Tax, interest, and amounts payable and paid — largely auto-populated based on the tables above |
Nil returns are mandatory
A quiet month is not a free pass — this single point causes more accidental non-compliance than almost anything else in this guide.
The three-year filing cut-off
A genuinely significant, relatively recent change worth understanding precisely.
This matters most if you have any historical gaps in your filing record. Before this rule, a backlog of unfiled returns was inconvenient but recoverable — you could file years late if needed. That's no longer true. Any gap approaching the three-year mark needs to be addressed urgently, not queued behind other priorities.
Sequential filing and no ITC
Two structural features of GSTR-5A that differ from what you might expect from a standard business tax return.
Strictly sequential filing
You cannot file the current month's GSTR-5A until the previous month's has been filed. One missed month effectively blocks every subsequent month until it's resolved — meaning a single lapse can cascade into a growing backlog if not addressed immediately.
No input tax credit mechanism
GSTR-5A has no ITC offset — the 18% IGST you collect from NTORs is remitted to the government in full, without any deduction for your own India-related business costs. This is a structural feature of the simplified OIDAR regime, not an oversight, and should be factored into your pricing and margin planning from the outset.
Common filing mistakes
Beyond nil returns and sequential filing, a few other recurring issues worth watching for.
- Inconsistent FX conversion methodology across periods — pick one documented approach and apply it consistently, since inconsistent rates are a frequent audit flag
- Misreporting B2B supplies in the wrong table, or omitting them entirely since they don't create direct liability — they still need accurate reporting in Table 5B/5C
- Failing to pay before filing — GSTR-5A can only be filed after the tax due has been paid through the electronic cash ledger, not the other way around
- Not amending prior-period errors correctly — use the specific amendment tables (5A, 5C, 5E) rather than trying to adjust the current period's figures to compensate
Monthly checklist
- Separate B2C (NTOR) supplies from B2B (reverse charge) supplies for the period
- Apply your documented FX conversion methodology consistently
- Pay the tax due via the electronic cash ledger before filing
- File by the 20th — including a nil return if there was no India activity
- Confirm the prior month was successfully filed before attempting the current one
- Flag any period approaching the three-year cut-off for urgent attention
Glossary
A finance leader with over three decades in taxation, corporate governance, and cross-border advisory. Former Independent Director of Steel Authority of India (SAIL), a Maharatna PSU, and Independent Director of CSL Finance Limited, a listed NBFC. Read full profile →
Want your monthly filing handled for you?
We manage ongoing GSTR-5A compliance for foreign OIDAR suppliers — free initial call, no obligation.