GSTR- 5A form is documentation that contains details of the goods or services provided to an unregistered person inside India through Online Information and Database Access or Retrieval (OIDAR) by any person who is situated outside India. For e.g., an individual person, unregistered under GST, access database of any company located in China. Then, such service providers are liable to pay GST on services rendered through GSTR-5A. Basically, OIDAR service providers fill the GSTR-5A by logging into the GST portal to get returns. Here, we are going to let you know about every single detail of filing GSTR-5A returns. 1.