Delhi NCR is India's largest consumer market for OIDAR services. Millions subscribe to streaming platforms (Netflix, Spotify), use cloud services (AWS, Azure), SaaS subscriptions (Zoom, Canva, Figma), and online advertising (Google Ads, Meta Ads). Delhi also hosts hundreds of SaaS startups. Learn more about GST Returns for OIDAR across India.

Patron Accounting's Delhi office provides specialised OIDAR compliance: simplified registration (REG-10), GSTR-5A monthly filing, authorized representative appointment, RCM compliance for Delhi businesses receiving OIDAR, and regular GSTR-1/GSTR-3B for Delhi-based Indian OIDAR providers. Whether you are a foreign platform or a Delhi SaaS company, Patron manages the complete OIDAR lifecycle.

Content is reviewed quarterly for accuracy.

• Non-resident OIDAR providers - Netflix, Spotify, AWS, Google, Meta, Canva, Zoom serving unregistered Indian consumers. Must register via REG-10 and file GSTR-5A. No threshold.
• Delhi businesses receiving foreign OIDAR - GST-registered companies using AWS, Google Ads, Adobe, Salesforce must pay 18% IGST under RCM in GSTR-3B Table 3.1(d). ITC claimable.
• Delhi-based Indian OIDAR providers - SaaS companies, cloud providers, streaming platforms file regular GSTR-1/GSTR-3B. Can claim ITC. Export under LUT.
• Intermediaries (App Stores) - Google Play, Apple App Store may be treated as supplier if they do not identify the original provider on invoice.

• Tables 1-3: Basic details - GSTIN, legal name, trade name, period (auto-populated).
• Table 5: Taxable outward supplies to unregistered Indian consumers - state-wise with place of supply, rate, taxable value, IGST.
• Table 5A: Amendments to previous period supplies.
• Table 5B: Supplies to registered persons (for information - RCM applies on recipient).
• Table 5C: Amendments to supplies to registered persons.
• Table 5D/5E: Online money gaming supplies and amendments (if applicable).
• Table 6: Interest, penalty, other amounts - payable via electronic cash ledger only.
• Table 7: Tax liability summary (auto-populated from Tables 5, 5A, 5D, 5E, 6).

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GST Returns for OIDAR in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years of Practice

"Patron handles our GSTR-5A across Indian states from their Delhi office. Place of supply mapping was our biggest challenge - now it is automated." - SaaS Platform, International

4-Office Signal: Pune, Mumbai, Delhi, and Gurugram.

• GST Returns for OIDAR (India) - National-level OIDAR compliance.
• GST Returns - Regular monthly filing for Indian providers.
• GST Registration - Regular and simplified registration.
• GST Annual Returns - GSTR-9/9C year-end filing.
• GST Notice - Notice response services.
• Accounting Services - Bookkeeping and financial management.

Definition: Section 2(17) IGST Act - services delivered via internet with minimal human intervention.

Tax (Non-Resident to Unregistered): Section 14(1) IGST Act - provider pays IGST.

Tax (Non-Resident to Registered): RCM under Section 5(3) IGST Act - recipient pays.

Registration: Simplified via Form GST REG-10. No threshold. Single GSTIN.

Authorized Representative: Section 14 IGST Act - mandatory if no Indian presence.

Return: GSTR-5A (Rule 64) monthly by 20th. Full payment before filing. No ITC.

Rate: 18% IGST on all OIDAR services.

Late Fee: Rs 200/day (normal), Rs 100/day (Nil), max Rs 10,000.

Source: gst.gov.in, cbic.gov.in

No threshold exemption means OIDAR compliance is mandatory from the very first transaction. No ITC means full 18% is cash outflow. Delhi businesses missing RCM on foreign SaaS face hidden liability accumulating monthly. Both sides of the OIDAR equation need systematic compliance.

Contact Patron's Delhi office - Call +91 945 945 6700 or WhatsApp us.

GST returns for OIDAR in Delhi encompass cross-border digital tax compliance. Non-resident providers file GSTR-5A monthly at 18% IGST with no ITC. Delhi businesses receiving OIDAR manage RCM in GSTR-3B. Delhi-based Indian OIDAR providers file regular returns. Place of supply determination and registered vs unregistered segregation create complexity demanding professional management.

Patron Accounting provides specialised OIDAR compliance from our Rohini office - REG-10 registration, GSTR-5A filing with place of supply mapping, RCM for Delhi businesses, and regular GST for Delhi SaaS companies. Complete digital services tax compliance from one partner.

Reviewed by CA & CS Team - Patron Accounting LLP