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OIDAR GST
Resource Library

The most comprehensive free resource centre on OIDAR GST obligations for foreign digital companies in India. Guides, tools, case law, and regulatory updates — all in one place.

35 guides available
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Latest OIDAR updates

CBIC circulars, AAR rulings, enforcement news — as they happen

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Getting started 3 guides
Complete guideComprehensive

OIDAR GST India — Complete guide for foreign companies

Everything you need to know about registration, monthly filing, penalties, and compliance — in one place.
Free tool2 minutes

Does OIDAR apply to your business? — 5-question checker

Answer 5 quick questions for an instant, personalised OIDAR applicability assessment with next steps.
New

Indian representative & bank account for OIDAR GST

A representative is optional and no Indian bank account is needed — but an Indian phone number is required.
New 2026

OIDAR registration: the complete Form GST REG-10 guide

Documents required, the portal process step by step, timing, and what actually causes delays for foreign applicants.
Compliance & filing 3 guides
CalendarFY 2025–26

OIDAR GST compliance calendar 2025–26

Every GSTR-5A due date, payment deadline, and compliance milestone for the current financial year.
New 2026

GSTR-5A filing: the complete monthly return guide

Table-by-table breakdown, mandatory nil returns, the three-year filing cut-off, and common filing mistakes.
New 2026

OIDAR GST penalties: the complete framework

Section 122, Section 74A, and how late fees, interest, and penalties stack — plus why voluntary disclosure changes the outcome.
By industry 6 guides
New

DGGI enquiry or summons? A playbook for platforms

What the enquiry looks like, the first 48 hours, and the evidence that decides whether a demand is raised.
New

AI company India entry: the tax checklist

A printable checklist for the weeks before and after your first paid Indian customer.
New

Who supplies the user when your product is bundled?

Telecom and marketplace bundles move the question of who is making the supply.
New

India tax for crypto exchanges: GST & VDA TDS

18% GST on fee income, 1% TDS under Section 194S, and what to do when a DGGI enquiry arrives.
New

Entering India as an AI company: tax checklist

Entity choice, free tiers, telecom bundles and API billing — before your first Indian customer.
New 2026

GST for SaaS companies — the complete guide

Free trial conversion, annual contracts paid upfront, seat-based pricing, and the GSTIN/ITC issue affecting your business customers.
New 2026

GST on online courses & e-learning — the complete guide

Why the "education exemption" almost never applies to you, the human-intervention grey zone, and real AAR precedent — including a very recent ruling.
New 2026

GST for streaming & media platforms — the complete guide

The clearest OIDAR category there is, the "Netflix Tax" origin story, and reportedly one of the most actively enforced verticals.
New 2026

GST for digital marketplaces & advertising platforms

The four-condition test that decides whether you're a protected intermediary or the deemed GST supplier.
Major updateNew 2026

Online gaming GST & the 2025 ban — what foreign platforms must know

Real-money gaming is now banned outright, and the Supreme Court has confirmed retrospective 28% GST on full stake value. What's still legal, and what to do now.
AI, APIs & CloudNew 2026

GST on AI, API & cloud services

AI tools, developer APIs, and cloud infrastructure — classification, the B2B tail problem, and how real AI companies handle compliance today.
Legal & enforcement 6 guides
Case law

Key OIDAR rulings & CBIC circulars you need to know

Curated summaries of AAR/AAAR decisions and CBIC guidance that shape OIDAR compliance today.
TechnicalNew 2026

Place of supply for digital services — the complete guide

The seven location indicators, how payment gateways already help, and how to build an evidence trail that holds up.
Alert2024–25

OIDAR enforcement is rising — what changed in 2024

How CBIC identifies non-compliant foreign companies, who is being targeted, and retrospective demand risk.
UrgentUpdated 2026

Received a GST notice? The complete response guide

DRC-01, Section 74A, response timelines, and the newly operational GST Appellate Tribunal — everything a foreign company needs in the first 48 hours.
Free toolInstant

Penalty & exposure calculator

Estimate your back-tax, interest, and penalty exposure in under a minute — free, instant, no sign-up.
New 2026

Voluntary OIDAR registration: should you register before a notice arrives?

A decision framework covering the real trade-offs — and the narrow cases where a brief pause is actually justified.
By country 10 guides
New 2026

OIDAR GST in India: a guide for US companies

Why the tax treaty doesn't help, why it's not the old digital services tax dispute, and the Wayfair analogy that explains it best.
New 2026

OIDAR GST in India: a guide for UK companies

Why the UK-India CETA trade deal (in force 15 July 2026) doesn't touch your GST obligation, and the UK digital-VAT analogy that explains it best.
New 2026

OIDAR GST in India: a guide for Singapore companies

Singapore's own Overseas Vendor Registration regime is a close structural match — until you hit the one critical difference: thresholds.
New 2026

OIDAR GST in India: a guide for UAE companies

UAE VAT already has zero threshold for non-resident digital suppliers, just like India — but the rate, representative rules, and free zone questions differ.
New 2026

OIDAR GST in India: a guide for Canadian companies

Canada and India both call their tax "GST." Sharing a name is where the similarity mostly ends.
New 2026

OIDAR GST in India: a guide for EU companies

The EU's OSS system covers VAT across 27 member states through one registration. India isn't part of it, and never will be.
New 2026

OIDAR GST in India: a guide for Australian companies

Australia has run its own "Netflix Tax" since 2017. The underlying logic is familiar — the specific numbers are not.
New 2026

OIDAR GST in India: a guide for Japanese companies

Japan's own Consumption Tax has a threshold and an unusual contract-based B2B test. India has neither.
New 2026

OIDAR GST in India: a guide for Korean companies

Korea already applies VAT to digital services with zero threshold, just like India — the rest of the mechanics still need their own look.
New 2026

OIDAR GST in India: a guide for Israeli companies

Israel's VAT rate happens to match India's exactly at 18%. The mechanics underneath do not.
Questions & answers 1 guide
FAQ

Top 10 OIDAR questions answered by our tax team

The most common questions from CFOs and finance heads at foreign digital companies — answered plainly.

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OIDAR applicability checker Complete OIDAR guide Compliance calendar Enforcement alert 2024 Top 10 FAQ

Key facts

GST rate18% IGST
FilingMonthly
Due date20th each month
Threshold₹0 — none
Registration7–15 days

Latest updates

June 2025
OIDARIndia™ knowledge hub launched — 6 free guides now live
2024–25
CBIC enforcement significantly increased against foreign digital providers
FY 2025–26
GSTR-5A filing calendar updated with all monthly due dates
All updates →