Cross-border digital services reporting: Form-based obligations and reverse-charge reporting for foreign suppliers to Indian recipients. Prescribes the reporting requirements in Form GSTR-5A for nonresident suppliers of online information, database access services and online money gaming to Indian recipients, specifying supplier and authorised representative identification, period/ARN, place of supply, tax rate, taxable value, integrated tax and cess, separate tables for supplies to non-taxable recipients and supplies subject to the reverse charge mechanism for registered persons, amendment entries, calculation of interest/other amounts, reconciliation of amounts payable and paid, and a verification by the authorised signatory.