Supplies of online information and database services to Indian consumers must be reported by non-resident suppliers via GSTR 5A return.

Form GSTR-5A requires non-resident suppliers of online information and database access or retrieval services to report supplier identification, authorised representative details, period, taxable outward supplies by place and rate of supply with taxable value, integrated tax and cess, amendments to supplies, calculation of interest/penalty/other amounts, summary of tax and payments with debit entry references, and a verification declaration by the authorised signatory.

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