Following are the pre-requisites for filing GSTR-5A are: 1. The taxpayer should be registered as OIDAR service provider and should be valid GSTIN. 2. The taxpayer should have a valid User ID and Password. 3. The taxpayer should have a valid and non-expired PAN card which is based on digital signature (DSC) for filing with the DSC. 4. Taxpayers can also return via EVC. If the authorized signatory is not Indian, then OTP will be communicated via e-mail message.