• To non-taxable online recipients in India: You must file a GSTR-5A return on or before GST act 2017 the 20th day of the month GST act 2017 succeeding the calendar month or part thereof. This applies to services provided from a place outside India to a person in India who is not registered under GST.
• To taxable recipients (including both registered and unregistered): You will file returns GST act 2017as per the regular GST return filing pattern based on your turnover (quarterly, monthly, etc.). This applies to services provided within India or to registered recipients outside India.

If you are an intermediary facilitating OIDAR services:

• For services provided by GST act 2017 an overseas supplier to a non-taxable online recipient in India: You, as the intermediary, are responsible for obtaining GST registration and filing the GSTR-5A return on or before the 20th day of the month succeeding the calendar month or part thereof.

Additional points to remember:

• Registration for OIDAR providers, both suppliers and intermediaries, happens through Form GST REG-10 under the Simplified Registration Scheme.
• The designated registration authority for OIDAR providers is the Principal Commissioner of Central Tax, Bengaluru West.
• The place of supply for OIDAR services is determined by the location of the recipient.
• For detailed information and any updates, you can refer to the Central Goods and Services Tax Rules, 2017, specifically Rule 64 dealing with OIDAR services.

                                   EXAMPLE

The form and manner of submission for Online Information and Database Access or Retrieval (OIDAR) services under the GST Act 2017 depends on the specific state you’re registered in. While the core provisions remain the same across India, there might be state-specific variations in due dates and additional filing requirements.

To provide you with accurate information, please specify the state in India where you’re registered for your OIDAR business. Knowing the state will help me tailor the details based on relevant state notifications and circulars.

Once you provide the state information, I can give you specific details on:

• Applicable form: In most cases, you’ll use Form GSTR-5A for filing OIDAR GST act 2017However, some states might have introduced additional forms or annexures.
• Due date for filing: Generally, the due date for filing GSTR-5A is the 20th of the month GST act 2017 succeeding the tax period. However, certain states might have extended deadlines or specific due dates for different categories of taxpayers.
• Mode of submission: You can typically file your GST act 2017OIDAR return online through the GST portal in your state.
• Additional filing requirements: Some GST act 2017states might have additional filing requirements for OIDAR businesses, like uploading specific reports or documents.

                         FAQ QUESTIONS

Q: Who needs to file returns for online information and database access or retrieval (OIDAR) services under the GST Act 2017?

A: Only registered persons providing OIDAR services from a place outside India to a non-registered recipient in India need to file returns.

Q: Which form is used for filing OIDAR service returns?

A: Form GSTR-5A is used for filing monthly returns for OIDAR services.

Q: When is the due date for filing GSTR-5A for OIDAR services?

A: The due date for filing GSTR-5A is the 20th day of the month following the calendar month or part thereof for which the return is being filed.

Q: Where can I file GSTR-5A returns?

A: GSTR-5A returns must be filed electronically on the GST portal.

Q: What information needs to be included in the GSTR-5A return?

A: The GSTR-5A return requires details such as:

• Supplier’s GST Identification Number (GSTIN)
• Taxable value of OIDAR services supplied
• Integrated GST payable on the taxable value
• Any tax already paid during the month (e.g., through reverse charge mechanism)

Q: Are there any penalties for late filing of GSTR-5A returns?

A: Yes, late filing of GSTR-5A returns attracts a late fee of Rs. 50 per day for delay beyond the due date.

Q: Where can I find more information about filing GSTR-5A returns for OIDAR services?

A: You can find more information on the CBIC website and GST portal.

                                   CASE LAWS

There are no specific case laws related to the form and manner of submission of return by persons providing online information and database access or retrieval services (OIDAR) under the GST Act, 2017. However, the relevant provisions are defined in the Central Goods and Services Tax (CGST) Rules, 2017.

Here’s a summary of the key points:

Who needs to file returns?

• Every registered person providing OIDAR services from a place outside India to a person in India, other than a registered person.

Which form to use?

• Form GSTR-5A must be filed GST act 2017electronically through the GST common portal.

When to file returns?

• On or before the 20th day of the month succeeding the calendar month or part thereof for which the return is being filed.

Additional regulations:

• Rule 64 of the CGST Rules provides further details on the information to be included in the return.
• You can find the latest rules and notifications on the Central Board of Indirect Taxes and Customs

Case laws in GST

While there are no specific case laws GST act 2017 on OIDAR return filing, case laws in GST generally deal with issues of interpretation of the Act and Rules. You can access case law databases like GST media or Tax scan to find relevant judgments on specific topics.