OIDAR Service Providers GST Registration in India

OIDAR Service Providers GST Registration:

What is an OIDAR service as per GST Act?

• Any company or originations giving online information & database retrieval services (OIDAR services) is needed to compulsory take GST registration in India, irrespective of the threshold for aggregate turnover, online information & database retrieval services providers are one of class of GST taxable person that are compulsory to take GST Registration in India. and OIDAR service providers is one of them:
  • Persons Needed to deduct tax.
  • Non-resident taxable persons.
  • Person making any inter-State taxable supply.
  • Online Electronic commerce operator
  • Persson required to registered & pay the taxation under reverse charge mechanism
  • Input service distributor (ISD)
  • Persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise.
  • Casual taxable persons.
  • Persons required to collect the tax.
  • Every person supplying online information & database retrieval services from a place outside India to a person in India, other than a GST registered person.

So Majority of online information & database retrieval services providers are cover under one or more of the aforementioned class, they are needed to take a GST registration even if they are located outside of India and provide services to Indian people. So To get cover in online information & database retrieval service, below both requirements must be fulfilled.

• Supply is essentially automated involving minimal human intervention & impossible without IT.
• Delivery is mediated via internet

Online information & database retrieval services are not provided if a customer is not satisfied.

What is Place of supply for under the OIDAR Services ?

OIDAR Service Providers GST Registration– Located in India

• online information & database retrieval services providers along with place of business in India can take GST Registration via general way by making application as via common portal of Goods and services tax dept.

OIDAR Service Providers GST Registration – Located Outside India

• OIDAR services providers supplying services to residents in India However that services provider are not established their place of business or located in India must take the GST registration towards there OIDAR services. Any online information & database retrieval services provider are supplying online information & database retrieval services from a place outside India to a non-taxable online recipient must take the GST registration classfed under OIDAR via submitting Form - GST REG-10 online.
• A self-attested copy of the promoters' valid passport, a tax identification number, a foreign government-issued unique identification number, or a PAN may be submitted with the application for GST Registration for OIDAR service providers. At least 5 days before the commencement of business in India, the GST registration application must be made.
• Foreign corporations may appoint a representation in India to apply for GST registration, submit GST returns, and pay GST payments on its behalf.

OIDAR Services provider GST Applicability

GST Registration Application Form REG-10

The enrollment of the GST application is split into Part-A and Part-B on Form REG-10. The first step is to check all of the provided information online, after which the appellant must be filed in Part B.

Document required application of GST registration under OIDAR Service Providers

Details of Bank Accounts

·Cancelled Cheque

·Bank Statement

·First page of Pass Book

Proof of Proof of Non-Resident Online Service Provider

·Certificate of Incorporation if the Company is registered outside India or in India

·License if issued by origin country

·Clearance certificate issued by Government of India

Proof of Appointment of Authorised Signatory

·Letter of Authorisation

·Photo of the Authorised Signatory

·Acceptance letter

·Resolution passed by Board of directors/ Managing Committee

Other details/ information required :

• In the Legal Name of the Person field, enter the legal name of person as mentioned in PAN database.
• Name, Permanent Account Number, Mobile No & email address in the GST Registration form.
• The PAN of Person field, enter your PAN. Note: In case you don’t have PAN, you can apply for Permanent Account Number.
• Unique Number / Tax identification number (TIN) field, enter Unique number or Tax Identification Number field of the country of Origin.
• In Name of the Authorized Signatory field, enter the name of your Authorized Signatory who belongs to India as per the Permanent Account Number Database.
• Permanent Account Number of the Authorized Signatory, enter the PAN of the Authorized Signatory who belongs to India.
• In the E-mail Address of Authorized Signatory field, enter the e-mail address of the Primary Authorized Signatory.
• The Mobile Number of Authorized Signatory field, enter the valid Indian mobile number of the Primary Authorized Signatory.
• Note: Mobile Number of Authorized Signatory is optional to be mentioned here.  In the Type the characters you see in the image below field, enter the captcha text.
• Provide the URL of the website via which OIDAR taxable services provided.

Disclaimer: The content of this post isn't considered to be professional or legal advice, We aren't responsible for any damages arising from your access to the location content & must not be relied on or used as a substitute for legal advice from a lawyer professional in your jurisdiction. CARajput is among India's big digital compliance services platform which committed to helping people have started & developed their businesses. We had started with the goal of creating it easier for start-ups to start out their business. Our main aim is to assist the businessman with applicable laws & regulations compliance and providing support at each & every level to make sure the business stays compliant and growing continuously. For any query, help or feedback you may in touch on singh@carajput.com or Call or what’s-up on 9-555-555-480