The Goods and Services Tax Network (GSTN) today clarified that no late fee is payable for delayed payment of GSTR-5A by the Online Information and Database Access or Retrieval ( OIDAR ) services provider.
GSTR-5A is a return to be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider to the un-registered person or customers, on the GST Portal for the services provided from a place outside India to a person in India, other than a registered person.
The GSTN, while issuing taxpayers guide, also said that the OIDAR services provider cannot claim any input tax credit in GSTR-5A.
It further said that GSTR-5A return can be filed for a period only after making full payment of taxes and other liabilities. A taxpayer cannot file GSTR-5A for the current period, if the return for previous period has not been filed, it said.
