OIDAR Services
GST compliance for providers of Online Information and Database Access or Retrieval (OIDAR) services, including cross-border digital service providers.
Online Information and Database Access or Retrieval (OIDAR) services — such as cloud services, digital content, online gaming, and software-as-a-service delivered over the internet with minimal human intervention — are subject to GST based on specific place-of-supply rules. A non-resident OIDAR service provider supplying to non-taxable online recipients (typically individual consumers) in India is required to obtain a simplified GST registration in India and pay GST directly, rather than relying on the recipient to pay under reverse charge.
What our OIDAR advisory covers
Cross-border digital service providers face a compliance model that is different from ordinary goods or services suppliers, and we help navigate it end to end.
- Determining whether a service qualifies as OIDAR under GST law
- Assessing registration obligations for non-resident digital service providers
- Filing the simplified registration application for OIDAR providers
- Advising on place-of-supply determination for Indian recipients
- Preparing and filing periodic GST returns for OIDAR suppliers
- Advising Indian businesses receiving OIDAR services on reverse charge obligations
What this service includes
Specialist support for a niche but increasingly common area of GST compliance.
OIDAR Classification
Confirming whether your digital service meets the specific definition of OIDAR under GST law.
Non-Resident Registration
Assisting overseas digital service providers with the simplified GST registration required to serve Indian consumers.
Place of Supply Determination
Establishing whether the recipient is located in India using the prescribed evidentiary tests.
Periodic Return Filing
Preparing and filing the GST returns specific to registered OIDAR suppliers.
Our process
From initial consultation to completion.
Service Classification
Assessing whether the digital service supplied meets the OIDAR definition and involves minimal human intervention.
Registration Assessment
Determining registration obligations based on whether recipients are businesses or non-taxable online recipients in India.
Registration & Documentation
Completing the simplified registration process for non-resident OIDAR suppliers where required.
Ongoing Compliance
Managing periodic return filing and monitoring changes in the recipient base or service offering.
Why OIDAR compliance is treated differently
What sets our approach apart.
The recipient often can't self-assess tax
Since individual consumers typically aren't registered for GST, the compliance obligation is shifted to the overseas supplier rather than relying on reverse charge.
Classification isn't always obvious
Services with some human involvement — such as personalised consulting delivered partly online — may fall outside the OIDAR definition, changing the applicable rules.
Enforcement has increased globally
Tax authorities worldwide, including India, have stepped up scrutiny of cross-border digital service providers, making proactive compliance more important than before.
OIDAR questions answered
What people ask before engaging us.
Providing digital services to customers in India?
We'll help you determine and meet your GST obligations.
