Is there a threshold exemption for OIDAR registration?

No. Non-resident OIDAR providers must register regardless of turnover from the very first transaction to Indian unregistered consumers via simplified Form GST REG-10.

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GST Returns for OIDAR in Delhi: Digital Services Tax Compliance

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GSTR-5A: Monthly by 20th - Non-resident OIDAR providers serving unregistered Indian consumers

IGST Rate: 18% on all OIDAR services - No threshold exemption

Registration: Simplified registration via Form GST REG-10 - Single GSTIN

No ITC: OIDAR providers under GSTR-5A cannot claim input tax credit

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Overview What Is OIDAR Who Must Comply Services Filing Process GSTR-5A Structure Challenges Fees Examples Why Patron Comparison FAQs

GST Returns for OIDAR Services in Delhi: Cross-Border Digital Tax Compliance

📌 TL;DR - GST Returns for OIDAR in Delhi Services at a Glance

OIDAR (Online Information and Database Access or Retrieval) services - streaming, cloud, SaaS, online advertising, e-books, digital content, gaming - are taxable at 18% IGST. Non-resident providers supplying to unregistered Indian consumers must obtain simplified registration via REG-10 (no threshold) and file GSTR-5A monthly by 20th. No ITC available. Full tax paid before filing. Authorized representative required. For registered Indian recipients, GST shifts to recipient under RCM. Indian OIDAR providers (Delhi SaaS companies) file regular GSTR-1/3B. Patron handles OIDAR compliance from our Delhi office.

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.

What Is OIDAR: Online Information and Database Access or Retrieval Services

OIDAR services are defined under Section 2(17) of the IGST Act, 2017 as services delivered via internet/electronic network, where the service cannot be supplied without information technology. These are digital services with minimal human intervention where the internet is the essential delivery medium.

The scope encompasses: streaming (Netflix, Spotify, YouTube Premium), cloud computing (AWS, Azure, Google Cloud), SaaS platforms (Zoom, Slack, Salesforce, Canva, Figma, Adobe Creative Cloud), online advertising (Google Ads, Meta Ads, LinkedIn Ads), e-books, digital publications, online databases, online gaming, digital storage, and automated online education.

For Delhi's digital economy, OIDAR is ubiquitous. Every Delhi SaaS startup using AWS, every marketing agency running Google Ads, every freelancer subscribing to Adobe, and every consumer streaming Netflix creates a GST touchpoint. The distinction between who pays - provider or recipient - depends on the recipient's registration status.

Key Terms for GST Returns for OIDAR in Delhi:

OIDAR: Online Information and Database Access or Retrieval - digital services delivered via internet with minimal human intervention under Section 2(17) IGST Act.

GSTR-5A: Monthly return by non-resident OIDAR providers for supplies to unregistered Indian consumers. Due 20th. Non-revisable.

REG-10: Simplified GST registration for foreign OIDAR providers. Single GSTIN. No threshold exemption.

RCM: Reverse Charge Mechanism - when registered Indian business receives OIDAR from foreign provider, business pays 18% IGST.

Section 14 IGST Act OIDAR GST

Who Must Comply with OIDAR GST in Delhi

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.

OIDAR GST Return Services: What Patron Handles

Service	What We Do
Simplified Registration (REG-10)	Complete REG-10 application for foreign OIDAR providers. Single GSTIN. No threshold. Identity and address documents plus Indian representative authorization.
Authorized Representative	Appointment documentation under Section 14 IGST Act. Patron coordinates from Delhi office for non-resident providers without Indian presence.
GSTR-5A Monthly Filing	Table 5 (state-wise taxable supplies to unregistered consumers), Table 5A (amendments), Table 5D/5E (gaming if applicable), Table 6 (interest/penalty). Full tax deposit before filing. By 20th.
RCM for Delhi Businesses	For Delhi companies using foreign SaaS/cloud/advertising: 18% IGST computed, reported in GSTR-3B Table 3.1(d), ITC claimed in Table 4. Monthly reconciliation.
Indian OIDAR Provider Filing	Regular GSTR-1/GSTR-3B for Delhi SaaS companies with correct SAC classification, ITC on infrastructure, and export compliance with LUT.
Place of Supply Mapping	Transaction data mapped to Indian states for correct state-wise IGST breakdown in GSTR-5A Table 5.
Bundled Compliance	OIDAR returns coordinated with regular GST, registration, and accounting.

Our Process

GSTR-5A Filing Process: 6 Steps for Non-Resident OIDAR Providers

Delhi consumers identified by billing address, IP address, or payment location. For non-resident providers, Delhi is one state in the place-of-supply breakdown. For Delhi businesses, RCM compliance is through regular GSTR-3B.

Step 1

Obtain Simplified Registration (One-Time)

Apply via Form GST REG-10 on gst.gov.in. Provide business details, authorized representative in India, bank information. Single GSTIN issued. No threshold - mandatory from first transaction. Patron assists with the complete application.

Single GSTINNo threshold

Registered01

Step 2

Determine Place of Supply

For each transaction, determine state/UT using billing address, IP address, or payment location. This determines state-wise IGST breakdown in GSTR-5A Table 5. Patron maps transaction data to Indian states.

State-wise mappingDelhi consumers identified

Mapped02

Step 3

Compute IGST Liability at 18%

Calculate 18% IGST on taxable value of OIDAR services to unregistered Indian consumers. Exclude supplies to registered businesses (RCM applies). No ITC offset - full amount in cash.

18% IGSTCash only - no ITC

Computed03

Step 4

Deposit Full Tax Before Filing

Full liability must be deposited in electronic cash ledger before GSTR-5A can be filed. Payment via debit/credit card, NEFT, RTGS through GST portal challan. No partial payment accepted. Patron coordinates timely payment.

Full payment requiredBefore filing

Paid04

Step 5

File GSTR-5A by the 20th

Enter data in Table 5 (state-wise supplies), Table 5A (amendments), Table 5D/5E (gaming if applicable), Table 6 (interest/penalty). Preview, verify Table 7 (liability summary), and submit. Nil return mandatory even with zero business. Patron files by 17th-18th.

Filed by 17th-18thNil return if zero

GSTR-5A Filed05

Step 6

Sequential Filing and Records

Current period cannot be filed until previous periods are complete. Maintain transaction records, consumer locations, payment details, and filed returns. Amendments go in Table 5A of subsequent filings. Patron maintains complete compliance records.

Sequential complianceRecords maintained

Complete06

GSTR-5A Structure and Tables

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).

Common OIDAR GST Challenges: 5 Issues and Solutions

Challenge	Impact	How Patron Accounting Solves It
Place of Supply Determination	Billing addresses incomplete, IP VPN-masked, payment locations may not match actual state of consumer	Patron uses standard rules: billing address > IP > payment details for state mapping
No ITC Available	Full 18% IGST must be paid in cash on every transaction - no credit ledger maintained	Patron ensures accurate liability computation to avoid overpayment
Full Payment Before Filing	GSTR-5A cannot be filed without full deposit - international transfer delays cause late filing	Patron coordinates payment and filing timeline to prevent deadline issues
Registered vs Unregistered Segregation	Incorrect classification leads to double taxation or missed compliance	Patron maintains clear segregation between RCM and GSTR-5A supplies
Delhi Businesses Missing RCM	Companies using AWS, Google Ads, Adobe do not account for 18% IGST under RCM creating hidden liability	Patron identifies all foreign OIDAR services and reports RCM in GSTR-3B

OIDAR GST Filing Fees

Fee Component	Amount
Simplified Registration (REG-10)	From INR 9,999
GSTR-5A Monthly Filing (per GSTIN)	From INR 4,999/month
Authorized Representative Coordination	Included
RCM Compliance for Delhi Businesses	From INR 1,999/month (add-on)
Indian OIDAR Provider (Regular GSTR-1/3B)	From INR 2,999/month
Place of Supply Mapping	Included
Patron Accounting Professional Fees	Starting from INR 1,999 (Exl GST and Govt. Charges)

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.

OIDAR Services: Examples and GST Treatment

Stage	Estimated Timeline
Streaming (Netflix, Spotify)	Provider pays 18% IGST via GSTR-5A (unregistered) / Recipient pays RCM (registered)
Cloud/IaaS (AWS, Azure, Google Cloud)	Provider pays 18% IGST via GSTR-5A (unregistered) / Recipient pays RCM (registered)
SaaS (Zoom, Canva, Figma, Adobe)	Provider pays 18% IGST via GSTR-5A (unregistered) / Recipient pays RCM (registered)
Online Advertising (Google Ads, Meta Ads)	Provider pays 18% IGST via GSTR-5A (unregistered) / Recipient pays RCM (registered)
E-books/Digital Content (Kindle, Apple Books)	Provider pays 18% IGST via GSTR-5A (unregistered) / Recipient pays RCM (registered)
Online Gaming (International platforms)	Provider pays via GSTR-5A Table 5D (unregistered) / Recipient pays RCM (registered)

Key Distinction: Unregistered Indian consumers (B2C) - foreign provider pays via GSTR-5A. Registered Indian businesses (B2B) - Indian recipient pays via RCM in GSTR-3B. Patron manages both sides from Delhi.

Key Benefits

Why Choose Patron for OIDAR GST in Delhi

End-to-End Foreign Provider Compliance

REG-10 registration through GSTR-5A filing, authorized representative, payment coordination, and amendments - complete lifecycle from Delhi.

RCM Expertise for Delhi Businesses

Systematically identifies all foreign OIDAR subscriptions (AWS, Google Ads, Adobe) and reports RCM correctly in GSTR-3B with ITC claim.

Place of Supply Mapping

Transaction data mapped to Indian states for correct state-wise IGST breakdown using billing address, IP, and payment location rules.

Dual-Side Compliance

Both provider (GSTR-5A) and recipient (RCM in GSTR-3B) managed from one Delhi office. Unified OIDAR ecosystem compliance.

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"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.

Non-Resident OIDAR vs Indian OIDAR Provider Comparison

Parameter	Non-Resident OIDAR	Indian OIDAR (Delhi SaaS)
Registration	Simplified REG-10, single GSTIN	Regular GST registration
Return	GSTR-5A monthly by 20th	GSTR-1 and GSTR-3B (regular)
ITC	Not available	Available on business expenses
Tax	18% IGST (cash only)	18% CGST+SGST or IGST
Threshold	No exemption	Rs 20 lakh standard
Export	N/A (outside India)	Zero-rated with LUT

Related GST and Digital Compliance Services

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.

Legal Framework: OIDAR GST Under IGST Act 2017

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

FAQs: GST Returns for OIDAR in Delhi

Common questions about OIDAR GST, GSTR-5A, RCM, and digital services tax compliance.

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What is OIDAR under GST?

OIDAR stands for Online Information and Database Access or Retrieval services - digital services delivered via internet with minimal human intervention. Includes streaming (Netflix, Spotify), cloud (AWS, Azure), SaaS (Zoom, Canva), online advertising (Google Ads), e-books, and gaming. Taxed at 18% IGST.

Who must file GSTR-5A?

Only non-resident OIDAR providers (located outside India) supplying to unregistered Indian consumers. Not required for supplies to registered businesses (RCM applies). Indian OIDAR providers file regular GSTR-1/GSTR-3B.

Is there a threshold exemption for OIDAR?

No. Non-resident OIDAR providers must register regardless of turnover from the first transaction via simplified Form GST REG-10. Single GSTIN issued.

Can OIDAR providers claim ITC?

No. GSTR-5A filers cannot claim any ITC. Full 18% IGST paid in cash. However, Delhi businesses paying RCM on OIDAR services can claim ITC on that RCM payment in GSTR-3B.

What is RCM for OIDAR services?

When GST-registered Delhi businesses receive foreign OIDAR services (AWS, Google Ads, Adobe), they pay 18% IGST under Reverse Charge in GSTR-3B Table 3.1(d) and claim ITC in Table 4. Many Delhi companies miss this obligation.

What is the due date for GSTR-5A?

20th of the month following the tax period. Full tax deposited before filing. Nil returns also due by 20th. Sequential filing applies. Patron files by 17th-18th.

Do Delhi SaaS companies file GSTR-5A?

No. Indian OIDAR providers file regular GSTR-1/GSTR-3B. GSTR-5A is exclusively for non-resident providers. Delhi SaaS companies can claim ITC and export under LUT.

How much does OIDAR GST compliance cost?

Patron: REG-10 from Rs 9,999. GSTR-5A from Rs 4,999/month. RCM add-on from Rs 1,999/month. Indian OIDAR regular filing from Rs 2,999/month. Call +91 945 945 6700.

Quick Answers

OIDAR kya hota hai GST mein? Internet ke zariye deliver hone wali digital services - Netflix, AWS, Google Ads, Canva, Zoom. 18% IGST lagta hai.

GSTR-5A kaun file karta hai? Sirf non-resident (India ke bahar wale) OIDAR providers jo unregistered Indian consumers ko services dete hain.

Delhi ki company AWS/Google Ads use karti hai toh? RCM ke under 18% IGST pay karna hoga GSTR-3B mein. ITC bhi claim ho sakta hai.

OIDAR GST Compliance - Mandatory From First Transaction

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.

Set Up OIDAR GST Compliance Today

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

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OIDAR GST Services: Available Across 4 Major Cities

Professional OIDAR GST compliance in Pune, Mumbai, Delhi, and Gurugram.

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Content Created: 06 April 2026 | Last Updated: 06 April 2026 | Next Review: 06 July 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly to ensure OIDAR definitions, GSTR-5A procedures, RCM rules, and CBIC notifications are current. Verified against gst.gov.in and cbic.gov.in.