GSTR-5A: Summary of Outward Taxable Supplies and Tax Payable by OIDAR Service Providers

Persons located outside India who provide Online Information and Database Access or Retrieval (OIDAR) services to non-taxable online recipients in India are required to comply with specific GST provisions, including filing Form GSTR-5A and payment of IGST.

What are OIDAR Services?

Under Section 2(17) of the IGST Act, 2017, OIDAR services are services delivered through the internet or an electronic network, which are essentially automated, involve minimal human intervention and cannot be supplied without information technology.

Examples include:

• Online advertising

• Cloud services

• Online supply of e-books, movies, music and software

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• Digital data storage

• Online gaming

• Electronic supply of data or information

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The definition is particularly relevant for foreign digital service providers supplying services to customers in India. (CBIC GST)

When is the Foreign OIDAR Supplier Liable to Pay GST?

Section 14 of the IGST Act provides a special mechanism where OIDAR services are supplied by a person located outside India to a non-taxable online recipient in India. In such cases, the foreign supplier is liable to pay IGST.

Where the recipient is a registered person receiving the service for business purposes, the applicable GST liability may instead arise under the reverse charge mechanism. CBIC has specifically clarified that OIDAR suppliers are liable where the Indian recipient is not registered. (CBIC GST)

Filing of Form GSTR-5A

Rule 64 of the CGST Rules, 2017 requires every registered person providing OIDAR services from a place outside India to a person in India other than a registered person to furnish Form GSTR-5A.

The return is required to be filed on or before the 20th day of the month succeeding the relevant calendar month or part thereof. (CBIC GST)

Accordingly:

• Tax period: July 2026

• Form: GSTR-5A

• Due date: 20 August 2026

• Frequency: Monthly

The CBIC GST taxpayer Welcome Kit also confirms that OIDAR service providers file GSTR-5A monthly by the 20th of the succeeding month. (GST Tutorials)

What is Reported in GSTR-5A?

The prescribed Form GSTR-5A captures details of taxable outward supplies made to consumers in India, including:

• State/UT of the place of supply

• Applicable rate of tax

• Taxable value

• Integrated tax

• Cess, wherever applicable

• Amendments relating to earlier periods

• Interest and other amounts payable, where applicable

These details are prescribed under Rule 64 and the GSTR-5A form. (CBIC GST)

Important Compliance Points

OIDAR suppliers should ensure that:

• The nature of the digital service is correctly examined to determine whether it qualifies as OIDAR.

• The status of the Indian customer is correctly established.

• The place of supply and location of the recipient are appropriately determined.

• Taxable outward supplies are accurately reported in GSTR-5A.

• IGST liability is discharged within the prescribed time.

• Amendments to earlier returns are correctly reported.

• The return is filed by the 20th of the succeeding month.

The GST Council has also emphasized correct recording of the State of an unregistered recipient for online services, including OIDAR services, for determining the address/place-of-supply requirements. (CBIC GST)

Conclusion

Foreign businesses providing OIDAR services to non-taxable online recipients in India should carefully monitor their GST registration, IGST payment and monthly GSTR-5A filing obligations. For the July 2026 tax period, the prescribed due date is 20 August 2026, subject to any subsequent extension notified by the Government.

Timely and accurate compliance helps avoid interest, late filing consequences and potential GST notices.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: Foreign OIDAR service providers must report taxable supplies and pay IGST through monthly GSTR-5A by the 20th of the succeeding month.

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