Goods and Services Tax : Explore the recent GST changes for OIDAR services, their impact on providers and users, compliance challenges, and the expanding s...
Goods and Services Tax : Explore the world of Online Information Database Access and Retrieval (OIDAR) services under India's GST Act. Learn about definiti...
Goods and Services Tax : Starting October 1, 2023, foreign OIDAR service providers will be liable to pay GST on services provided to individuals and govern...
Goods and Services Tax : Get the latest updates from the 50th GST Council Meeting, including new rules for e-commerce operators, GST registration, physical...
Goods and Services Tax : Learn about OIDAR services and their impact on the Goods and Services Tax (GST) in India. Discover the GST registration process f...
Goods and Services Tax : Stay updated on latest GSTR-5A changes with Notification 51/2023. Learn about Table 5B, B2B supply reporting, and how it affects O...
Goods and Services Tax : Learn about recent GST amendments requiring online money gaming providers outside taxable territories to register in India and pay...
Goods and Services Tax : Globolive 3D Private Limited Vs Union of India (Bombay High Court) Introduction: The Bombay High Court recently delved into a sign...
Income Tax : Service tax under the category of OIDAR, therefore, cannot be levied upon a user merely because he receives a code for getting a p...
Goods and Services Tax : Stay updated on latest GSTR-5A changes with Notification 51/2023. Learn about Table 5B, B2B supply reporting, and how it affects O...
Goods and Services Tax : Learn about recent GST amendments requiring online money gaming providers outside taxable territories to register in India and pay...
Explore the recent GST changes for OIDAR services, their impact on providers and users, compliance challenges, and the expanding scope of GST in 2023
Stay updated on latest GSTR-5A changes with Notification 51/2023. Learn about Table 5B, B2B supply reporting, and how it affects OIDARs. Get insights from Team GSTN.
Learn about recent GST amendments requiring online money gaming providers outside taxable territories to register in India and pay taxes on such supplies.
Explore the world of Online Information Database Access and Retrieval (OIDAR) services under India’s GST Act. Learn about definitions, taxation, and key implications.
Starting October 1, 2023, foreign OIDAR service providers will be liable to pay GST on services provided to individuals and government entities in India, regardless of usage.
Globolive 3D Private Limited Vs Union of India (Bombay High Court) Introduction: The Bombay High Court recently delved into a significant issue concerning the nature of Satellite derived 3D model services. The core matter revolved around whether such services should be categorized as Online Information Database Access or Retrieval (OIDAR) services or considered as an […]
Get the latest updates from the 50th GST Council Meeting, including new rules for e-commerce operators, GST registration, physical verification, bank details, and more. Stay informed with the changes effective from October 2023.
Learn about OIDAR services and their impact on the Goods and Services Tax (GST) in India. Discover the GST registration process for OIDAR service providers based in India and those located outside the country. Stay compliant with tax regulations and navigate the legal requirements of delivering services in India.Introduction: In the digital age, OIDAR services (Online Information and Database Access or Retrieval services) have gained significant prominence. This article provides a comprehensive overview of OIDAR services and their implications on the Goods and Services Tax (GST) in India. Discover what OIDAR services entail and why GST registration is mandatory for OIDAR service providers. Learn about the GST registration process for both Indian and foreign-based OIDAR service providers. By understanding and adhering to the GST regulations, OIDAR service providers can effectively operate in India’s digital economy. What are OIDAR Services? OIDAR services refer to services delivered through information technology over the internet or electronic networks with minimal human intervention. These services heavily rely on automation and are made possible through the use of technology. Examples of OIDAR services include online advertising, cloud services, e-book distribution, digital content delivery, data storage, and online gaming, among others. GST Registration for OIDAR Service Providers Irrespective of their income and location, all businesses providing OIDAR services in India are required to register for GST. This requirement applies to both Indian-based and foreign-based OIDAR service providers. Various categories of OIDAR service providers necessitate GST registration, such as businesses operating across multiple states, those engaged in electronic commerce, and non-resident service providers. Even if you are situated outside of India but catering to Indian residents, GST registration is mandatory. GST Registration Process for OIDAR Service Providers The process of GST registration for OIDAR service providers varies depending on the location of their business. Let’s explore the registration process for both Indian and foreign-based OIDAR service providers. GST Registration for OIDAR Service Providers Based in India: Access the GST Common Portal: Visit the official GST common portal (https://www.gst.gov.in/), the platform for GST registration and related services. Create a GST Account: If you don’t have an account on the GST portal, create one by providing necessary details such as your name, contact information, and email address. Navigate to the Registration Form: Log in to your GST account and go to the registration section to access the registration form. Fill in the Required Details: Provide accurate information about your OIDAR services, business specifics, and contact details to complete the registration form. Ensure all mandatory fields are filled. Attach Supporting Documents: Upload essential supporting documents, including copies of the promoter’s valid passport, tax identification number, unique identification number issued by the foreign government, or PAN. Submit the Application: Review the provided information and submit your GST registration application through the portal. GST Registration for OIDAR Service Providers Located Outside India: Obtain Form GST REG-10: Download Form GST REG-10 from the GST common portal or obtain it from authorized sources. Complete the Form: Fill in the necessary details in Form GST REG-10, including information about your OIDAR services, business specifics, and contact information. Attach Supporting Documents: Gather required documents such as a self-attested copy of the promoter’s valid passport, tax identification number, unique identification number issued by the foreign government, or PAN. Appoint a Representative: If you lack a physical presence in India, appoint a representative to handle your GST registration, return filing, and compliance obligations on your behalf. Submit the Application: To complete your application, submit the filled Form GST REG-10 and the necessary supporting documents via the GST common portal. Electronic submission is required. Timeline: Ensure that you submit the GST registration application at least five days before commencing your business operations in India. Summary: In the era of cloud technology, OIDAR services have become increasingly prevalent in India. For OIDAR service providers, understanding the impact of GST on their operations and ensuring compliance with tax regulations is crucial. Obtaining GST registration and fulfilling GST return filing obligations allows OIDAR service providers to navigate the legal requirements associated with delivering services in India. By adhering to GST regulations, OIDAR service providers contribute to a streamlined and transparent tax system, promoting the progress and advancement of India’s digital economy. Stay compliant, register for GST, and embrace the opportunities offered by OIDAR services in India.
Service tax under the category of OIDAR, therefore, cannot be levied upon a user merely because he receives a code for getting a printout of the ticket from the cinema hall.
A. FAQs on Filing for Registration by provider of OIDAR (Online Information and Data Base Access or Retrieval Services) / FAQ’s and Manual on Non-Resident Online Services Provider Q.1 What are OIDAR Services? Ans: Online information and database access or retrieval services means services provided by the means of Information Technology, over internet or electronic […]
