Published Fri, 06 Feb 2026 | Updated Fri, 06 Feb 2026 Goods and Service Tax
OIDAR GST Registration Process in India is important due to the increasing use of digital services, where many foreign and Indian businesses provide services to their customers without any physical presence.
As per the GST law, these services fall under the OIDAR category, which stands for Online Information and Database Access or Retrieval Services. If you are offering digital services in India, OIDAR registration is very important.
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Quick Answer: To complete the OIDAR GST Registration Process in India, visit the GST portal and select New Registration. Choose Non-Resident Online Service Provider, fill in business and authorized signatory details, verify OTPs to get a Temporary Reference Number (TRN), and complete the remaining sections including business, bank, and verification details. Submit the form with OTP validation to receive your Application Reference Number (ARN) and GSTIN.
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OIDAR refers to services that are:
OIDAR registration becomes mandatory when an individual or business entity is offering online digital services via the internet with less human intervention. The process is largely dependent on the supplier’s location and the type of customer they are serving in India.
Examples of OIDAR Services:
Example: An entity operating in the USA offers subscriptions for movie and web series to Indian consumers via its online portal.
As the entity is offering automated digital services to Indian individuals who are not GST registered, the entity needs to register for OIDAR GST in India and charge GST to customers. Below is the list of persons who needs to obtain OIDAR registration:-
Foreign OIDAR service providers offering digital services to unregistered customers (NTOR) in India are required to compulsorily register under GST.
There is no exemption based on turnover.
OIDAR service providers in India are required to register under GST if they cross the normal GST threshold limit.
When OIDAR services are supplied through an intermediary, the intermediary is liable to register and pay GST if certain legal conditions are not met.
For Foreign Service Providers
The Step-by-Step OIDAR GST Registration Process in India helps businesses understand how to apply for GST for their digital services. It covers eligibility, required documents, online registration, and ongoing GST compliance for OIDAR service providers.
Step 1: Visit GST Portal
Go to the official GST website and click on ‘Services’, then select ‘Registration’ from the top menu.
Step 2: Select New Registration
Click on ‘New Registration’ and choose ‘Taxpayer’ as the type of registration. If you are a foreign supplier, select the OIDAR service provider category.
Step 3: Fill Basic Details
Enter your basic details such as:
After entering details, Complete OTP verification. After that a Temporary Reference Number (TRN) will be generated.
Step 4: Complete Application Using TRN
Login using the TRN and fill the entire registration Information:
Step 5: Upload Required Documents
Upload the required documents like:
Step 6: Verification and Submission
Verify your application using:
OTP verification OR Digital Signature Certificate (DSC) (Compulsory for companies/LLPs)
Step 7: ARN Generation
After successful submission, an Application Reference Number (ARN) will be generated for tracking Purposes.
Step 8: GST Department Processing
The GST department will check your application. They may approve the registration or ask for additional documents if needed.
Step 9: GSTIN Allotment
After approval, a GST Registration Certificate and GSTIN will be allotted, and the applicant can start complying with GST provisions for OIDAR services.
After obtaining OIDAR registration, the service provider is required to comply with the normal GST requirements. The service provider is required to charge GST (at a rate of 18% IGST) on the services provided to customers in India.
The service provider is required to determine the customers’ location through the prescribed criteria of billing address, IP address, or payment details.
The service provider is required to issue valid invoices, maintain records of transactions and customers, and
Submit the monthly GST return GSTR-5A by the 20th of the Succeeding month. The GST paid by customers is required to be deposited to the government account through the GST portal. Additionally, the service provider is required to update the registration details whenever there is a change in the business details.
Completing the OIDAR GST Registration Process in India ensures that your digital services comply with Indian GST laws. By following the step-by-step process, submitting accurate details, and verifying through OTPs, businesses can easily obtain their GSTIN and stay fully compliant with ongoing GST obligations.
1. Who is required to obtain GST registration under OIDAR?
Foreign Service providers supplying OIDAR services to unregistered individuals or entities (B2C customers) Situated in India are required to obtain GST registration and pay GST in India.
2. Is GST registration mandatory for foreign OIDAR suppliers?
Yes. Foreign OIDAR service providers are mandatorily required to obtain GST registration in India if they supply services to unregistered persons. Unlike normal GST registration, there is no threshold exemption available in such cases.
3. What is the GST rate applicable to OIDAR services?
OIDAR services are generally liable to GST at a rate of 18%.
4. How is the place of supply determined for OIDAR services?
The place of supply for OIDAR services is determined based on the location of the recipient. If the recipient is located in India, GST will be applicable.
5. Can OIDAR suppliers claim Input Tax Credit (ITC)?
Generally, foreign OIDAR service providers registered under the simplified registration scheme are not eligible to claim Input Tax Credit.
6. Is it mandatory to appoint representative in India for registration?
Yes, it is mandatory for OIDAR service provider to appoint representative in India for the purpose of obtaining OIDAR registration.
7. How will OIDAR service provider will pay tax to the Government?
Representative appointed in India will pay tax to the government on behalf of OIDAR service provide from his/her bank account.
