Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
GSTR – 05A
GST
9[FORM GSTR-5A
\n [See rule 64]
\nDetails of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable online recipient (as defined in Integrated Goods and Services Tax Act, 2017) and to registered persons in India and details of supplies of online money gaming by a person located outside India to a person in India
\n1. GSTIN of the supplier-
\n2. (a) Legal name of the registered person –
\n (b) Trade name, if any –
\n3. Name of the Authorised representative in India filing the return –
\n4. Period: Month – ______ Year –
\n4(a) ARN:
\n4(b) Date of ARN:
\n5. Taxable outward supplies of online information and database access or retrieval services made to non-taxable online recipient in India
\n(Amount in Rupees)
\nPlace of supply (State\/UT)
\nRate o<\/p>\n
= = = = = = = =<\/p>\n
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\n 3
\n 4
\n5D. Supplies of online money gaming made to a person in India
\n(Amount in Rupees)
\nPlace of supply (State\/UT)
\nRate of tax
\nTaxable value
\nIntegrated tax
\nCess
\n 1
\n2
\n3
\n4
\n5
\n5E. Amendments to supplies of online money gaming made to a person in India
\n (Amount in Rupees)
\nMonth
\nPlace of supply (State\/UT)
\nRate of tax
\nTaxable value
\nIntegrated tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n6. Calculation of interest, or any other amount
\n (Amount in Rupees)
\nSr.
\nNo
\nDescription
\nPlace of supply (State\/UT)
\nAmount due (Interest\/ Other)
\nIntegrated tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n1.
\nInterest
\n2.
\nOthers
\nTotal
\n7. Tax, interest, and any other amount payable and paid
\n (Amount in Rupees)
\nSr. No.
\nDescription
\nAmount payable
\nDebit entry no.
\nAmount paid
\nIntegrated Tax
\nCess
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n1.
\nTax Liability (based on Table 5, 5A, 5D and 5E)
\n2.
\nInterest (based on Table 6)
\n3.
\nOthers (based on Table 6)
\nVerification
\nI hereby solemnly affirm and <\/p>\n
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\n"
\n4. Substituted vide NOTIFICATION NO. 38\/2023- Central Tax dated 04-08-2023 w.e.f. 01-10-2023 before it was read as, "persons in India"
\n5. Substituted vide NOTIFICATION NO. 38\/2023- Central Tax dated 04-08-2023 w.e.f. 01-10-2023 before it was read as,
\n"4. Period: Month – Year –
\n1[4(a) ARN:
\n4(b) Date of ARN:]"
\n6. Substituted vide NOTIFICATION NO. 38\/2023- Central Tax dated 04-08-2023 w.e.f. 01-10-2023 before it was read as, "consumers"
\n7. Substituted vide NOTIFICATION NO. 38\/2023- Central Tax dated 04-08-2023 w.e.f. 01-10-2023 before it was read as, "persons"
\n8. Inserted vide NOTIFICATION NO. 38\/2023- Central Tax dated 04-08-2023 w.e.f. 01-10-2023
\n9. Substituted vide NOTIFICATION NO. 51\/2023 – Central Tax dated 29-09-2023 w.e.f. 01-10-2023 before it was read as,
\n"Form GSTR-5A
\n[See rule 64]
\nDetails of supplies of online information and database access or retrieval services by a person located outside India ma<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1
\n2
\n5C. 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
\n(Amount in Rupees)
\nMonth
\nOriginal GSTIN
\nRevised GSTIN
\nTaxable value
\n1
\n2
\n3
\n4
\n]
\n2[6. Calculation of interest, or any other amount
\n(Amount in Rupees)
\nSr. No.
\nDescription
\nPlace of supply
\n(State\/UT)
\nAmount due (Interest\/ Other)
\nIntegrated tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n1.
\nInterest
\n2.
\nOthers
\nTotal
\n]
\n3[7. Tax, interest and any other amount payable and paid
\n(Amount in Rupees)
\nSr. No.
\nDescription
\nAmount payable
\nDebit entry no.
\nAmount paid
\nIntegrated tax
\nCess
\nIntegrated tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n1.
\nTax Liability
\n(based on Table 5 & 5A)
\n2.
\nInterest
\n(based on Table 6)
\n3.
\nOthers (based on Table 6)
\n ]
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my kno<\/p>\n
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