GST Compliance Reminder: May 20 Deadline for GSTR-3B and GSTR-5A Filings for April 2025

GST Compliance Reminder: May 20 Deadline for GSTR-3B and GSTR-5A Filings for April 2025

A quick reminder for tax professionals and business owners: May 20, 2025 is the due date to file GSTR-3B for the month of April 2025 and GSTR-5A for OIDAR service providers. All applicable taxpayers are advised to complete their filings well before the deadline to avoid interest, penalties, and system restrictions.

Are You GST Compliant? Get the Clarity You Need on RCM – Click here

1. GSTR-3B – Monthly Summary Return

Applicable to:

• Regular taxpayers with annual aggregate turnover above ₹5 crore (mandatory monthly filers), and
• Taxpayers with turnover below ₹5 crore who have opted for monthly filing instead of the quarterly scheme (under QRMP).

Rule Reference: Rule 61 of the CGST Rules.

Purpose: GSTR-3B is a self-declared summary return capturing total outward supplies, input tax credit (ITC) claimed, tax liability, and taxes paid. It serves as a key return for monthly tax compliance and liability discharge.

Non-compliance Consequences:

• Late fee: ₹50 per day (₹25 each for CGST and SGST), capped at ₹5,000.
• Interest: 18% per annum on the outstanding tax amount from the due date until the date of payment.
• ITC Restrictions: Non-filing may impact recipient taxpayers claiming ITC based on auto-populated data.

2. GSTR-5A – Return for OIDAR Service Providers

Applicable to:

Non-resident online service providers supplying Online Information and Database Access or Retrieval (OIDAR) services to unregistered Indian consumers.

Rule Reference: Rule 64 of the CGST Rules.

Purpose: GSTR-5A enables OIDAR providers to declare taxable supplies made to Indian consumers and discharge the corresponding GST liability.

Note: This is a specialized return for foreign entities with no physical presence in India, ensuring GST is levied on cross-border B2C digital services.

Important Filing Tips:

• Reconcile Data: Match sales and purchase figures with books and e-invoicing data, if applicable.
• Validate ITC: Ensure input tax credit claims are backed by GSTR-2B to avoid future notices.
• File Early: Avoid last-minute portal traffic and potential downtime on the GSTN portal.
• Digital Payment: Use net banking, UPI, or NEFT/RTGS to make tax payments efficiently.

Businesses and tax professionals should take note and act proactively to remain compliant.

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates