FORM GSTR-5A
[See rule 64]
Details 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
1. GSTIN of the supplier-
2. (a) Legal name of the registered person -
(b) Trade name, if any -
3. Name of the Authorised representative in India filing the return -
4. Period: Month - ____ Year -
4(a) ARN:
4(b) Date of ARN:
5. Taxable outward supplies of online information and database access or retrieval services made to non-taxable online recipient in India
(Amount in Rupees)
5A Amendments to taxable outward supplies of online information and database access or retrieval services to non- taxable online recipient in India
5B. Taxable outward supplies of online information and database access or retrieval services 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
5C. Amendments to the taxable outward supplies of online information and database access or retrieval services 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
5D. Supplies of online money gaming made to a person in India
5E. Amendments to supplies of online money gaming made to a person in India
6. Calculation of interest, or any other amount
7. Tax, interest, and any other amount payable and paid
Table 6)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.