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Free Interactive Tool

OIDAR Penalty & Exposure Calculator

If you've been operating in India without OIDAR registration, get an instant, indicative estimate of your back-tax, interest, and penalty exposure — free, no sign-up.

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This is an indicative estimate only, based on simplified assumptions about the 18% IGST rate, 18% annual interest, and typical penalty ranges under Sections 122 and 74A. Your actual exposure depends on facts this calculator cannot capture — voluntary disclosure timing, evidence, and specific circumstances all materially change the outcome. Use this to understand the scale of the issue, then get a definitive assessment.

Your situation

B2C (unregistered)B2C = Business-to-Consumer. Your customer is an individual or business without a GST registration (an "NTOR" — non-taxable online recipient). You are liable for 18% IGST on these supplies.
B2B (GST-registered)B2B = Business-to-Business. Your customer is an Indian business holding a valid GSTIN. Under the Reverse Charge Mechanism (RCM), they — not you — account for the GST.
Hover the options above for what these terms mean
Revenue from unregistered Indian consumers (NTORs) only — not B2B/reverse-charge revenue
Selected: 2 years
No — assessing proactively
Yes — received a notice
Voluntary disclosure before contact typically results in materially lower penalty exposure
No — genuine error
Yes — alleged

Estimated exposure

⚠ Assumed figures
Back tax (18% IGST)$0
Estimated interest (18% p.a.)$0
Estimated penalty range$0
Total estimated exposure
$0
Range: $0 – $0

This is only a rough, assumed estimate — not your actual liability. The real number depends heavily on strategy: how you disclose, what you document, and how you respond. We help clients fight these cases and bring this number down — often substantially.

Talk to us about reducing this →
How this is calculated
Back tax = 18% of estimated annual B2C revenue × years unregistered. Interest = 18% per annum, shown as a range because we don't know exactly when within each year your revenue was received — the low end assumes it arrived gradually, month by month (typical for a recurring-revenue business); the high end assumes each year's full revenue was due on day one of that year. Penalty range reflects Section 122 (₹10,000 or tax due, whichever higher) at the low end, scaling toward higher percentages under Section 74A where fraud/suppression is alleged and no voluntary disclosure has occurred. B2B revenue to GST-registered customers carries no liability for you at all — see the toggle above. Full framework in our Complete Guide.
Why voluntary disclosure changes this number so much
Paying voluntarily before a notice arrives (Form DRC-03) can reduce penalty exposure to near zero in genuine-error cases. Waiting for a notice, or having fraud alleged, moves the penalty toward the higher end of the range. See our GST Notice Response Guide for the full framework.