GSTR-5A Filing Guide for Foreign OIDAR Sellers (Due Date, Nil Returns, No ITC)
What changed — 1 amendment
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Initial publication.
How non-resident OIDAR sellers file GSTR-5A: monthly, due the 20th, nil returns mandatory, no input tax credit, pay before filing. Step-by-step, 2026.
If you’re a foreign business registered for Indian GST under OIDAR, your monthly compliance is Form GSTR-5A: file it by the 20th of the following month, even in nil months, with no input tax credit, and pay the tax before the portal lets you submit. Here’s how it works.
The essentials
- Frequency + due date: monthly, due the 20th of the next month (August → 20 September). Rule 64 of the CGST Rules governs it.
- Who files it: non-resident OIDAR providers supplying to unregistered Indian recipients (NTORs). B2B-only suppliers (to GST-registered buyers) don’t file it — those sales are reverse charge.
- Nil returns are mandatory: if you had no Indian sales in a month, you still file a nil GSTR-5A.
- No ITC: you cannot offset GST on Indian expenses; remit the full 18% collected.
- Pay before filing: the portal requires the tax to be paid via an electronic challan before it accepts the return.
Step by step
- Pull your B2C-India sales for the month from your payment processor (Stripe, Paddle, App Store / Google Play, or other) — the value of OIDAR services supplied to unregistered Indian recipients.
- Compute 18% IGST on that value.
- Log in to the GST portal under your OIDAR GSTIN (your authorised signatory operates the account).
- Enter the taxable value + IGST in GSTR-5A (and a nil entry if there were no sales).
- Pay the IGST via the electronic cash ledger / challan.
- Submit and file GSTR-5A with DSC/EVC, before the 20th.
- Keep the filed acknowledgement and your sales reconciliation on record.
Common mistakes
- Skipping nil months — the return is still due; non-filing snowballs.
- Trying to claim ITC — not available under this scheme.
- Missing the 20th — late filing accrues consequences each month.
- Mis-classifying B2B sales — sales to GSTIN-holding businesses are reverse charge and shouldn’t be in your GSTR-5A IGST.
Want it handled?
We compute the IGST from your processor reports and file GSTR-5A by the 20th every month — nil returns included — from $129/month. See OIDAR Registration + Filing, or the full OIDAR guide.
General information as of June 2026, not tax advice. Verify your figures on the GST portal at filing.
Frequently asked questions
When is GSTR-5A due?
GSTR-5A is a monthly return due on or before the 20th of the month following the tax period — for example, the August return is due by 20 September. It is filed by non-resident OIDAR service providers supplying to unregistered Indian recipients.
Do I have to file GSTR-5A in a month with no Indian sales?
Yes. A nil GSTR-5A is mandatory even when you make no taxable supplies to India in the period. Skipping it leads to compounding non-compliance, so the nil return must be filed by the 20th like any other month.
Can I claim input tax credit on GSTR-5A?
No. Foreign OIDAR suppliers under this simplified scheme cannot claim input tax credit. You remit the full 18% IGST collected from Indian consumers; GST you incur on any Indian expenses cannot be set off against it.