OIDAR Registration and Compliance for Digital Services — Classified. Registered. Reported.
Classification, simplified registration, periodic return filing and Indian representation for overseas providers of online information and database access or retrieval services.
Book Free ConsultationWhen a business outside India supplies digital services to recipients in India, the tax does not always follow the recipient. Under the OIDAR framework, the overseas supplier itself can become liable to register in India and account for tax on those supplies.
At N D Savla & Associates, we advise overseas platforms, SaaS providers and content businesses on whether their supplies fall within OIDAR, obtain the simplified registration, and file the periodic returns from India.
Classification is the whole question. Whether a service is essentially automated and delivered over the internet, and whether the recipient is a registered person or not, decides who pays — so we settle that before any registration is filed.
Our OIDAR Services
OIDAR Classification Review
Assessment of whether the services supplied fall within the OIDAR definition.
Recipient Category Analysis
Determining whether recipients are registered persons or non-taxable online recipients.
Simplified Registration
Filing of the simplified registration applicable to overseas OIDAR suppliers.
Representative Appointment
Appointment of a representative in India where one is required for compliance.
Periodic Return Filing
Preparation and filing of the return applicable to OIDAR suppliers each month.
Tax Computation
Computation of the liability on supplies made to recipients in India.
Platform & Intermediary Analysis
Assessment of where an intermediary platform is treated as the supplier.
Notice & Query Support
Responses to departmental queries relating to OIDAR registration and filings.
Our OIDAR Compliance Process
Service Model Review
We examine how the service is delivered, automated and billed to Indian users.
Classification Decision
The supplies are tested against the OIDAR definition and the recipient categories.
Registration
The simplified registration is obtained and the Indian representative appointed.
Monthly Reporting
Liability is computed and the periodic return is filed for each tax period.
Ongoing Review
The position is revisited as the product, pricing or user base changes.
Why It Matters
Frequently Asked Questions
Selling digital services into India?
Describe how your product is delivered and billed — we’ll tell you whether OIDAR applies.
