Where OIDAR enforcement actually stands
Collections from foreign digital suppliers have grown roughly thirty-fold since GST began. That number explains the enforcement posture better than any circular does.
Read the updateGST 2.0: what the two-slab reform changed for OIDAR
India collapsed its rate structure to 5% and 18% from 22 September 2025. For foreign digital suppliers the headline rate did not move — but a second Council recommendation did matter.
Read the updateThe intermediary clause change and its hidden OIDAR impact
Section 13(8)(b) was omitted with effect from 30 March 2026. It was welcomed as relief for Indian exporters — the inbound consequence for foreign platforms received far less attention.
Read the updateCBIC significantly increases OIDAR enforcement against foreign digital companies
Indian GST authorities have dramatically accelerated enforcement action against non-registered foreign digital service providers. The volume of Show Cause Notices has increased substantially, with retrospective demands going back to 2017 now being issued across all categories of foreign digital providers.
More updates coming
Every new CBIC circular, AAR ruling, or enforcement development affecting OIDAR will be published here within 48 hours.
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