Is it mandatory to file GSTR-5A and who needs to file?

Is it mandatory to file GSTR-5A and who needs to file?

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Filing of GSTR-5A is mandatory for Non-Resident Online Information and Database Access or Retrieval (OIDAR) services provider. GSTR-5A needs to file everyone even if there is no business activity in the tax period.

Answered on May 23, 2018.
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Gen GST