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The GSTR-5A under GST regime is for OIDAR. It has details of supplies of online information and database access or retrieval services by a person located outside India.
GSTR-5A is a Return to be furnished by Online Information and Database Access or Retrieval (OIDA R) services provider to on the GST Portal for or customers, the services provided from a place outside India to a person in India, other than a registered person.
Monthly Return(s) needs to be filed by 20th of the month succeeding the Tax period to which the return pertains or by the date as may be extended by Commissioner.
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