Executive summary
Three separate things get merged into one question, and the answers differ. Here is what OIDAR GST registration actually requires from a foreign company with no Indian presence.
- Indian representative: optional. You can register for OIDAR GST and file directly.
- Indian phone number: required, for portal verification and communication.
- Indian bank account: not required — not to register, and not to pay the tax.
- Bank account reporting: optional too, unless you nominate an Indian representative.
- Authorised signatory: a separate role from a representative, and the one most often confused with it.
Three roles people confuse
Most of the conflicting guidance on OIDAR GST comes from treating these as one thing. They are not.
| Role | What it is | Required? |
|---|---|---|
| Authorised signatory | The person who signs and submits the registration application, supported by a letter of authorisation or board resolution | Yes — an application cannot be made without one |
| Indian representative | A person in India who takes on compliance obligations on the supplier's behalf | No — optional. You can register and file directly |
| Indian bank account | A bank account held in India by the supplier | No — and reporting bank details is optional unless a representative is nominated |
The Indian phone number
The requirement nobody writes about, and the one that stops applications in practice.
OIDAR GST registration requires an Indian mobile number. The portal uses it for verification during the application and for communication afterwards, so it is not something that can be supplied later or substituted with a foreign number.
This is the practical reason most foreign suppliers end up needing someone connected to India at the point of registration, even where they deliberately choose not to appoint a representative. It is a smaller requirement than a representative, but it is a real one, and discovering it halfway through an application is a common cause of delay.
The bank account question
Two separate questions sit inside this one: whether you need an Indian account, and whether you must report one.
You do not need an Indian bank account. There is no requirement to open one in order to register for OIDAR GST or to pay the tax.
Reporting bank details is also optional in the registration application — it becomes required only where an Indian authorised representative is nominated. So the two decisions are connected: appoint nobody in India, and the bank reporting requirement falls away with it.
Should you appoint anyone?
A judgement call rather than a compliance requirement — so it is worth deciding deliberately.
| No Indian representative | With an Indian representative | |
|---|---|---|
| Bank account reporting | Not required | Required |
| Additional obligations | Fewer | An additional set applies, and the appointed person carries responsibility in the compliance chain |
| Indian footprint | Minimal | Greater |
| Who handles filing and payment | You, or your adviser | The representative |
For a company that wants to keep its Indian footprint minimal, not appointing a representative is usually the cleaner route — provided there is a workable way to make payment and someone to receive the Indian communications. The trade-off is practical: less to report, but more to handle.
Common questions
Do I need an Indian representative to register for OIDAR GST?
No. A foreign supplier can register for OIDAR GST and file directly, without appointing an Indian representative and without an Indian entity, office or staff. This is one of the few places where India's rules are lighter than they first appear, and several published guides overstate it as mandatory. What you do need is an Indian mobile number, because the portal uses it for verification at registration and for communication afterwards. The practical effect is that most foreign companies need some connection to India at the point of registration even where they appoint no formal representative. Appointing one is a convenience decision rather than a legal requirement — but it is not a free one, because it changes what you then have to report.
Do I need an Indian bank account for OIDAR GST?
No. There is no requirement for a foreign OIDAR GST supplier to open a bank account in India, either to register or to pay the tax. Bank account details are optional in the registration application itself and become required only where an Indian authorised representative is nominated. The two questions are therefore linked: appoint no Indian person and the bank reporting requirement falls away with it. Tax can still be paid without an Indian account, through a specified route using intermediary bank support. That payment mechanism is the part most foreign suppliers need help with in practice, and it is one of the things we handle for the companies we act for.
Who can be the authorised signatory for OIDAR GST registration?
The application requires an authorised signatory supported by a letter of authorisation or board resolution from the company. This is a different role from a representative who takes on compliance obligations on your behalf, and conflating the two is the single most common source of confusion on this subject. A signatory signs and submits the application. A representative carries responsibilities in the compliance chain afterwards. You can complete OIDAR GST registration without the second. What you cannot do is complete it without proper authorisation documentation and an Indian phone number for verification, which is where applications most often stall.
What changes if we appoint someone in India?
More than most companies expect, which is why the decision is worth a moment's thought rather than being made by default. Appointing an Indian representative brings an additional set of obligations into play: bank account reporting becomes required, and the appointed person carries responsibilities in the compliance chain rather than simply acting as a contact point. For a company that wants a minimal Indian footprint, not appointing anyone is often the cleaner route, provided there is a workable way to make payment. The trade-off is practical rather than legal — no representative means less to report, but more that you handle yourself or through an adviser.