What counts as OIDAR.
Software as a service, app subscriptions and downloads.
Streaming, e-books, music, games and online news.
Courses, webinars sold online and digital training.
Online advertising, cloud storage and databases.
Who must register.
| Customer in India | Who pays GST | Registration |
|---|---|---|
| Consumer or unregistered business | The UK supplier collects 18% IGST | OIDAR registration needed |
| GST-registered business | The customer, under reverse charge | Not needed for these sales |
| Through an online marketplace | Often the marketplace operator | Depends on the platform |
Customer location is shown by evidence such as billing address, IP address, bank or card country and SIM country.
Ongoing compliance.
- Simplified registrationOnline, without a place of business in India.
- Monthly returnGSTR-5A by the 20th of the next month.
- PaymentIGST paid in rupees through Indian banking channels.
- RepresentativeAn Indian representative can be appointed to handle filings.
- No input creditOIDAR suppliers generally pay tax without Indian input credit.
Why clients choose us for GST.
We explain Indian GST to UK finance teams in plain English, alongside VAT.
Every application and return is checked by a second professional before it goes in.
A written scope and fee before work starts.
Every return and payment date for your registrations in one place.
Registration, returns, refunds, notices and appeals handled together.
Document sharing and e-verification online. No travel needed.
OIDAR compliance for UK digital businesses.
We handle Indian OIDAR registration and returns for UK software, media and edtech businesses across the UK, from London to Edinburgh.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
OIDAR GST FAQs.
Selling digital services into India?
Tell us what you sell and to whom. We will register and file for you.
This page is general guidance based on the GST laws, rules and notifications as they stand. It is not legal advice for your situation. Thresholds, rates and procedures change by notification and can differ by state, so please speak to us before acting on it.