The Central Board of Indirect Taxes and Customs (CBIC) reminded the Online Information and Database Access or Retrieval (OIDAR) Services Suppliers that only 3 days left to file GSTR-5A.
The due date for filing monthly GSTR-5A Return for the month of January 2021 is February 20, 2021 and delay in filing will attract late fee as well as interest.
It is noteworthy that only the OIDAR service providers who are non-resident and are providing services to unregistered persons or government are required to file GSTR-5A.
OIDAR Service is one of the mediums to provide services in India from abroad through the use of the internet. There are various models through which these services are offered to the service users. For example, Amazon provides cloud-based services (AWS) from the United States in India.
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