OIDAR GST Registration cross-border digital GST, fully handled.
OIDAR GST registration and compliance services for foreign digital service providers supplying to Indian consumers — Form GST REG-10 filing, simplified registration under Section 14, monthly GSTR-5A return, place-of-supply advisory, and ongoing 18% GST compliance.
OIDAR — Online Information and Database Access or Retrieval — is a special category under GST law covering services delivered through the internet with minimal human intervention. The CGST Act, through Section 2(17) and post-October 2023 amendments, brings within its scope advertising on the internet, cloud services, e-books, music, movies, software downloads, online games, online courses, online data storage, and similar digital services. When such services are supplied by a foreign provider to a non-taxable Indian consumer (B2C), the foreign provider is required to obtain GST registration in India and pay 18% GST on the supply.
Unlike standard non-resident registration, OIDAR providers register through Form GST REG-10 under Section 14 of the IGST Act, without requiring a physical presence or Indian representative — though they may appoint one for ease of compliance. The registered foreign provider is assigned a special GSTIN beginning with the digits 9999 and must file Form GSTR-5A every month, declaring the value of OIDAR services supplied to unregistered Indian recipients along with applicable IGST.
Our OIDAR service is designed for global SaaS companies, streaming platforms, advertising networks, app stores, e-learning portals, gaming companies, and cloud providers serving Indian consumers. We handle Form GST REG-10 application, payment gateway and tax-collection mechanism advisory, place-of-supply determination, GSTR-5A monthly filings, GST refund and adjustment claims, response to GST notices, and ongoing classification advisory after the October 2023 broadening of OIDAR scope.
Our OIDAR Services
OIDAR Scope Assessment
Classification of digital services and applicability of OIDAR vs regular cross-border services.
Form GST REG-10 Filing
Simplified OIDAR registration for foreign digital service providers under Section 14 of the IGST Act.
Tax Collection Setup
Advisory on collection of 18% GST through pricing, payment gateway, and invoicing changes.
GSTR-5A Monthly Filing
Monthly return in Form GSTR-5A for OIDAR providers covering B2C supplies to Indian consumers.
Place of Supply Advisory
Determination of place of supply for cross-border digital services and rebuttable presumptions.
Customer KYC Logic
Advisory on B2B (with GSTIN) vs B2C (without GSTIN) customer flagging and tax application logic.
Notice & Audit Reply
Reply to GST notices, scrutiny, and audit queries directed at the OIDAR GSTIN.
Indian Representative Setup
Optional appointment of Indian representative for ease of compliance and communications.
Our OIDAR Workflow
Service Mapping
Review of digital service portfolio, customer base, and OIDAR classification per Section 2(17).
REG-10 Application
Online filing of OIDAR registration application with passport, foreign tax ID, and incorporation documents.
GSTIN Allotment
Receipt of OIDAR GSTIN beginning with 9999 and activation of GST portal access.
Billing Update
Update of pricing, invoicing, and payment gateway to collect and remit 18% GST on Indian B2C supplies.
Monthly Compliance
GSTR-5A filing every month with payment of IGST and ongoing classification advisory.
Why OIDAR Compliance Matters
Frequently Asked Questions
OIDAR — Online Information and Database Access or Retrieval — covers services delivered through the internet, essentially automated, including cloud, advertising, e-books, music, software, games, and online courses. Post-October 2023, the scope was broadened to cover most digital services supplied without human intervention.
A foreign supplier providing OIDAR services to an unregistered (B2C) recipient in India must register under Section 14 of the IGST Act through Form GST REG-10, irrespective of any threshold limit.
18% IGST applies on OIDAR services supplied by a foreign provider to a B2C Indian recipient. For B2B supplies (where the Indian recipient has a GSTIN), the recipient pays GST under reverse charge — the foreign provider does not collect or remit GST.
Form GSTR-5A — a monthly return covering value of OIDAR services supplied to unregistered Indian recipients, with corresponding IGST liability. It is due by the 20th of the month following the tax period.
No, an Indian representative is not mandatory under Section 14 of the IGST Act. However, many foreign OIDAR providers appoint one voluntarily for ease of compliance, communication with authorities, and routine portal access.
Selling Digital Services to India?
Whether you run a SaaS platform, streaming service, gaming product, or ad-tech network, our OIDAR team can have your Form GST REG-10 filed and your GSTR-5A compliance running cleanly month after month.
Get OIDAR Registration or call +91 9819 000 511