Single format · FV05-E6

Working paper for Form GSTR-5A, classification of Indian recipients and computation of IGST

Two returns for suppliers who are not in India: GSTR-5 for a non-resident who comes here to do business, and GSTR-5A for a supplier who never comes here at all, and since the 2023 widening of “OIDAR” the second of these catches far more foreign suppliers than most of them know.

Length
2 pages
Blanks to fill
55
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Working paper for Form GSTR-5A, classification of Indian recipients and computation of IGSTs.14 IGST · s.14A IGST · s.2(16) IGST · s.2(17) IGST · Rule 6455 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Working paper — to be completed monthly before Form GSTR-5A is filed

Name of the supplier: [OIDAR supplier's name] · GSTIN (REG-10): [OIDAR supplier's GSTIN (REG-10)] · Country of location: [Country of location of supplier] · Tax period: [MM-YYYY] · Due date: 20.[MM.YYYY]

Part A — classification of the service lines

10 more paragraphs and tables follow in the full format.

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