OIDAR GST · Panaji, Goa
GST compliance for OIDAR service providers in India — Online Information and Database Access or Retrieval services, foreign provider registration, IGST on B2C digital supplies, GSTR-5A filing by qualified CAs in Goa.
Overview
Online Information and Database Access or Retrieval (OIDAR) services are digital services delivered over the internet with minimal human intervention — streaming platforms, cloud software (SaaS), online marketplaces, digital content downloads, online gaming, e-learning, and search engine advertising. Under Section 14 of the IGST Act, when a foreign provider supplies OIDAR services to a non-taxable person (individual consumer) in India, it must register in India and pay IGST on every supply — regardless of turnover.
OIDAR compliance for foreign providers involves applying for a 'non-resident OIDAR provider' registration on the GST portal, appointing an Indian representative, computing IGST on each supply to Indian consumers, and filing GSTR-5A by the 20th of each following month. Indian businesses that receive OIDAR services from foreign providers must pay IGST under reverse charge if the foreign provider has not registered. Our GST for foreigners page covers related registrations.
What we cover
Registration, monthly IGST computation, GSTR-5A filing, and Indian representative appointment — complete OIDAR compliance.
Talk to our CA →Assessing whether a digital service qualifies as OIDAR: automated delivery, internet-based, minimal human intervention, delivered to an identified location — including SaaS, streaming, app stores, digital advertising, online gaming, and e-learning.
Assisting foreign OIDAR providers to register on the GST portal under the simplified non-resident OIDAR registration — separate from NRTP registration, with no advance tax deposit requirement.
Under Section 14(1) of the IGST Act, a foreign OIDAR provider may appoint an Indian resident as their representative for GST compliance. The representative is jointly and severally liable for GST, interest, and penalties.
Computing IGST at 18% (or applicable rate) on each supply of OIDAR service to an Indian non-taxable person — based on the location of the recipient (identified by IP address, billing address, or mobile country code).
Filing Form GSTR-5A by the 20th of the month following the tax period — the return for non-resident OIDAR providers showing taxable value, IGST paid, and other details.
Where a foreign OIDAR provider is not registered in India, Indian GST-registered businesses that receive OIDAR services must self-assess and pay IGST under reverse charge (Section 5(3) IGST Act) — and can claim ITC on the same.
OIDAR — key facts
OIDAR services are taxed at 18% IGST. The place of supply is the location of the recipient in India — determined by IP address, billing address, or SIM card country code.
Foreign OIDAR providers must register in India regardless of the value of supplies — unlike resident taxpayers, there is no annual turnover threshold.
Foreign OIDAR providers file Form GSTR-5A by the 20th of the month following the tax period — a simplified return format.
When a foreign OIDAR provider is not GST-registered in India, the Indian business recipient must pay IGST under reverse charge and can claim ITC.
Frequently asked questions
OIDAR (Online Information and Database Access or Retrieval) services are digital services delivered through the internet that are automated, require minimal human intervention, and are impossible without information technology. Examples include: cloud-based software (SaaS, PaaS); streaming of music, films, or games; digital content downloads; online marketplaces; search engine advertising (Google Ads, Meta Ads); e-learning platforms; digital news services; and website hosting.
Any person located outside India who supplies OIDAR services to a person located in India who is not a registered GST taxpayer (i.e., a consumer or an unregistered business) must register in India under Section 14 of the IGST Act. The registration is on the GST portal's simplified interface for non-resident OIDAR providers. There is no minimum turnover threshold — registration is required from the first supply to an Indian consumer.
The place of supply of OIDAR services is the location of the recipient. For unregistered recipients, the location is determined using any two of: billing address; mobile country code (SIM card); location of the bank issuing the payment card; IP address; and country of the fixed landline. The OIDAR provider uses this proxy identification to determine whether the recipient is in India and apply IGST accordingly.
If a foreign OIDAR provider has not registered in India, the Indian GST-registered business that receives OIDAR services must pay IGST under reverse charge (RCM) under Section 5(3) of the IGST Act. The Indian business self-assesses the IGST, pays it in the GSTR-3B, and can claim the same as input tax credit in the same period. Unregistered Indian businesses have no GST liability — only registered Indian businesses receiving OIDAR from unregistered foreign providers pay RCM.
Form GSTR-5A is the monthly GST return for non-resident OIDAR service providers. It must be filed by the 20th of the month following the tax period. GSTR-5A contains: details of taxable supplies made to non-taxable persons in India (B2C); IGST payable; tax payments through the electronic cash ledger; and closing balance. It is a simplified return compared to GSTR-5 (for NRTP) and does not require disclosure of inward supply details.
Yes. A GST-registered Indian business that pays IGST under reverse charge on OIDAR services received from an unregistered foreign provider can claim input tax credit (ITC) for the IGST paid in the same return period. The ITC is available in the electronic credit ledger and can be used to offset the business's output GST liability. The RCM GST must be paid in cash (not from ITC) — the credit is available only after payment.
Related services
OIDAR obligations are enforced globally — CBIC regularly identifies foreign providers who are not registered. Our qualified CAs in Panaji, Goa manage OIDAR registration, monthly GSTR-5A, and Indian reverse charge advisory.