Manual > Form GSTR-5A
How can I create and file details for the Taxable outward supplies made to consumers in India in the Form GSTR-5A?
To create, submit and file details for the outward supplies in Form GSTR-5A, perform following steps:
A. Login and Navigate to GSTR-5A page
B. Enter Details in various tiles
D. Initiate Filing for GSTR-5A
A. Login and Navigate to GSTR-5A page
1. Access the http://www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Returns Dashboard option. Alternatively, you can also click the Returns Dashboard link on the Dashboard.
2. The File Returns page is displayed. Select the Financial Year & Year for which you want to file the return from the drop-down list. Click the SEARCH button.
3. This page displays tiles representing returns to be filed by the taxpayer along with due date for filing. In the GSTR-5A tile, click the PREPARE ONLINE button.
Click here to go back to main menu
B. Enter Details in various tiles
4. GSTR-5A page is displayed. There are tiles representing tables to enter relevant details. Click on the tile names to know and enter related details:
4.1 Table 5 – Taxable outward supplies made to consumers in India – To add details of Taxable outward supplies made to consumers in India
4.2 Table 5A – Amendments to taxable outward supplies to non-taxable persons in India – To add or amend details of taxable outward supplies to non-taxable persons in India for the earlier tax periods
4.3 Table 6 – Interest or any other amount – To add interest or any other amount details
Note: You can click the HELP button to get the help related to this page.
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4.1 Table 5- Taxable outward supplies made to consumers in India
4.1.1 Click the 5 – Taxable outward supplies made to consumers in India tile to add details of Taxable outward supplies made to consumers in India.
4.1.2 The 5 – Taxable outward supplies made to consumers in India page is displayed. Click the ADD DETAILS button to add details for a new POS.
4.1.3 Select the Place of Supply from the drop-down list. In the Taxable Value field, enter the Taxable Value. In the Cess field, enter the amount of Cess. Select the Rate from the drop-down list and Click the ADD button.
4.1.4 The details are added. Click the SAVE button.
Note:
- In case there are supplies of two or more tax rate in a State/UT, click the ADD DETAILS button again to add details.
- You can click the EDIT or DELETE button to add or delete the details.
4.1.5 A confirmation message is displayed that data has been saved successfully. Click the BACK button to go back to the GSTR-5A Dashboard page.
4.1.6 You will be directed to the GSTR-5A Dashboard page and the 5 – Taxable outward supplies made to consumers in India tile in GSTR-5A will reflect Total Taxable Value and Total Tax Liability. Similarly, you can add details of POS (State/UT) wise supplies made to consumers during the tax period.
Click here to go back to main menu
4.2 Table 5A – Amendments to taxable outward supplies to non-taxable persons in India
4.2.1 Click the 5A – Amendments to taxable outward supplies to non-taxable persons in India tile to add or amend details of taxable outward supplies to non-taxable persons in India of the earlier Tax periods.
4.2.2.1 To Add details: To add details of amendment to taxable outward supplies to non-taxable persons in India of the earlier Tax periods
4.2.2.2 To Amend details: To amend details of amendment to taxable outward supplies to non-taxable persons in India of the earlier Tax periods
4.2.2.1 To Add details
a. Select the Financial Year, Months and Place of Supply (State/UT) from the drop-down list. Click the SEARCH button.
b. In the Taxable Value field, enter the taxable value amount. Select the Rate from the drop-down list. In the Cess field, enter the amount of Cess. Click the ADD button.
c. The records are displayed. Click the SAVE button.
Note: You can also click the DELETE button to delete the added record.
d. Details are added.
4.2.2.2 To Amend details:
a. Select the Financial Year, Months and Place of Supply (State/UT) from the drop-down list to amend the details of earlier period. Click the SEARCH button.
b. The search results are displayed. Click the Edit button to edit the details.
c. Once details are edited, click the SAVE button.
d. Details are added. Click the BACK button to go back to the GSTR-5A Dashboard page.
e. You will be directed to the GSTR-5A Dashboard page and the 5A – Amendments to taxable outward supplies to non-taxable persons in India tile in GSTR-5A will reflect Total Taxable Value and Total Tax Liability.
Click here to go back to main menu
4.3 Table 6 – Interest or any other amount
4.3.1 Click the 6 – Interest or any other amount tile to add interest or any other amount details.
4.3.2 Select the Place of Supply (State/UT) from the drop-down list. In the Integrated Tax field, enter the interest amount payable. In the Cess field, enter the amount of Cess. Click the SAVE button.
Note:
- Click the ADD button again to add interest details related to other Place of Supply.
- Click the Others link to add details related to any other amount.
4.3.3 A confirmation message is displayed that data has been saved successfully.
4.3.4 Similarly, you can click Others link to add details related to any other amount. Click the BACK button to go back to the GSTR-5A Dashboard page.
4.3.5 You will be directed to the GSTR-5A Dashboard page and the 6 – Interest or any other amount tile in GSTR-5A will reflect Total Interest and Cess amount.
Click here to go back to main menu
C. Preview Draft for GSTR-5A
5. Click the DOWNLOAD GSTR-5A (PDF) button to preview the draft Form GSTR-5A in pdf format.
6. Draft is displayed in PDF format of Form GSTR-5A for review.
Click here to go back to main menu
D. Initiate Filing for GSTR-5A
7. Click the PROCEED TO FILE button to initiate filing of Form GSTR-5A.
8. Once you click PROCEED TO FILE button, 7 – Tax, interest and any other amount payable and paid tile gets enabled. Click the 7 – Tax, interest and any other amount payable and paid tile.
9. Tax, interest and any other amount payable and paid page is displayed. Click the DOWNLOAD GSTR-5A (PDF) button to preview the draft Form GSTR-5A in pdf format.
Note:
- The cash ledger balance as available in the Electronic Cash Ledger is displayed.
- The liabilities as payable are displayed. The payment of tax, interest and any other amount (like penalty and arrears) is required to be made by from Electronic Cash Ledger.
- The Debit Entry No. and the amount paid details will be updated once the return is filed.
- Form GSTR-5A return cannot be filed after making part payment of taxes. It can be filed only after, making full payment of taxes and other liabilities for the return period. In such a case, you can create a challan by navigating to Services > Payments > Create Challan option to add additional amount in order to pay the liabilities and file Form GSTR-5A.
10. Draft is displayed in PDF format.
11. Select the Declaration checkbox. In the Authorised Signatory drop-down list, select the authorized signatory. Click FILE GSTR-5A button.
12. A warning message is displayed. Click YES.
13. Click the FILE \WITH DSC or FILE WITH EVC button to file GSTR-5A.
13.1 FILE WITH DSC:
a. Click the PROCEED button. Select the certificate and click the SIGN button.
Note: Authentication with DSC can be done if the authorised signatory has a DSC which is issued on an Indian PAN.
13.2 FILE WITH EVC:
a. Enter the OTP sent on email and mobile number (Indian number) of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
14. The success message is displayed and the status of Form GSTR-5A changes to Filed. Click the DOWNLOAD GSTR-5A (PDF) button to preview the final Form GSTR-5A in pdf format.
Note: After successful filing of the Form GSTR-5A, an acknowledgement is generated and an Email message is sent to the taxpayer and the SMS is also sent on the Indian mobile number of authorized signatory as mentioned in the registration application
15. Final Form GSTR-5A in displayed in pdf format.
SATYAM SRIVASTAV 