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GST Returns for OIDAR Services in Mumbai: Comply with India's Digital Services Tax

Based outside Mumbai? See our national GST Returns for OIDAR Services page.

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Non-Resident: File GSTR-5A monthly by 20th. Register via GST REG-10 (Simplified). No ITC available. Pay IGST at 18% directly on B2C/NTOR supplies

India-Based: File GSTR-1/GSTR-3B as regular taxpayer. Full ITC available on business inputs. Standard registration with per-state GSTIN

GST Rate: 18% IGST on OIDAR services to Indian recipients. Online money gaming: 28% on full bet value. No threshold exemption for registration

Registration: Mandatory under Section 24(xi) CGST / Section 14 IGST. No turnover threshold. Non-resident: GST REG-10. India-based: regular registration

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Overview What Is OIDAR Who Files Services Process Documents Challenges Fees Due Dates Why Patron Non-Res vs India FAQs

OIDAR GST Returns in Mumbai: Complete Overview

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

OIDAR = digital services via internet (SaaS, streaming, ads, gaming, e-books). Non-resident B2C: GSTR-5A by 20th, GST REG-10, no ITC. India-based: GSTR-1/3B as regular taxpayer, full ITC. B2B: Indian recipient pays RCM. 18% IGST (28% money gaming). No threshold. Mumbai = India's digital capital. Powai SaaS, Andheri AdTech, Lower Parel OTT.

Mumbai is India's digital services capital. Powai and Andheri house SaaS companies. Andheri and Goregaon host AdTech platforms. Lower Parel and BKC have OTT streaming and digital publishers. Gaming at Andheri and Powai. Foreign tech giants (AWS, Netflix, Adobe) serve millions of Mumbai consumers.

Parameter	Detail
Non-Resident (B2C)	GSTR-5A monthly by 20th. GST REG-10. No ITC. Pay IGST directly
Non-Resident (B2B)	Indian recipient pays RCM in GSTR-3B. No GSTR-5A entry
India-Based	Regular GSTR-1/GSTR-3B. Full ITC. Standard registration
GST Rate	18% IGST (28% for online money gaming on full bet value)
Registration	Mandatory. No threshold. S.24(xi) CGST / S.14 IGST
Place of Supply	S.13(12): billing address, IP, card country, SIM code
Authorised Rep	Required in India for non-resident providers (Rule 64)

Patron handles both tracks from Marine Lines. Related: GST returns, freelancer GST, GST registration, GST audit, IEC.

Content is reviewed quarterly for accuracy.

What Are OIDAR Services Under GST?

OIDAR services are defined under Section 2(17) of the IGST Act, 2017 as services whose delivery is mediated by information technology over the internet and whose nature renders their supply impossible in the absence of information technology.

Covers: SaaS/cloud computing, streaming media, online advertising, e-books, software downloads, online gaming, digital content, online databases, EdTech. Key test: IT-dependent delivery with minimal human intervention.

Dual-track compliance: GSTR-5A for non-resident B2C, GSTR-1/3B for India-based. B2B = RCM by Indian recipient. Filed on gst.gov.in. GST returns national.

Key Terms for OIDAR GST Returns:

OIDAR (S.2(17)): Online Information and Database Access or Retrieval. Internet-delivered, IT-dependent, minimal human intervention. SaaS, streaming, ads, gaming, e-books.
GSTR-5A: Non-resident OIDAR return. Monthly by 20th. State-wise B2C/NTOR data. No ITC. Nil filing mandatory. IGST via challan before filing.
NTOR: Non-Taxable Online Recipient. Unregistered person receiving OIDAR for non-business purposes. Non-resident provider pays IGST via GSTR-5A on these supplies.
GST REG-10: Simplified Registration for non-resident OIDAR. Single national GSTIN. Passport + tax ID. Authorised representative required in India.
B2B RCM: Registered Indian business receiving OIDAR from abroad pays RCM in own GSTR-3B. Provider excludes from GSTR-5A. RCM = ITC available.
S.13(12) Place of Supply: Location of recipient via billing address, IP address, card country code, or SIM country code. For state-wise GSTR-5A allocation.

OIDAR Filed

Who Files OIDAR GST Returns in Mumbai?

Non-Resident OIDAR (Global Platforms): AWS, Netflix, Spotify, Adobe, Canva serving Mumbai consumers. GSTR-5A for B2C/NTOR. B2B: Indian recipient pays RCM. GST returns.

India-Based SaaS (Powai, Andheri): Cloud-based software for Indian enterprises. Regular GSTR-1/3B. 18% GST domestic. Exports zero-rated under LUT. GST registration.

AdTech/Digital Advertising (Andheri, Goregaon): Programmatic advertising, digital marketing analytics. 18% on ad revenue. Foreign AdTech (Google Ads, Meta) = RCM by Indian advertiser. GST audit.

OTT/Streaming + Gaming (Lower Parel, Powai): Subscription video/music content. 18% GST. Money gaming: 28% on full bet value. Gaming-specific SAC codes. Freelancer GST.

Indian Businesses Receiving Foreign OIDAR: BKC/Powai enterprises subscribing to AWS, Salesforce, HubSpot. Pay RCM in own GSTR-3B. RCM available as ITC. Accounting.

OIDAR GST Return Services

Service	What We Do
GSTR-5A Monthly Filing	Non-resident OIDAR: Table 5 (state-wise NTOR supplies), Table 5A (amendments), Table 6 (interest/penalty), Table 7 (tax payable). Filed by 18th (2-day buffer). Nil filing included
GST REG-10 Registration	Simplified Registration for foreign OIDAR: passport, tax ID, business details, authorised representative appointment. Single national GSTIN. No state-wise registration needed
Authorised Representative	Patron acts as authorised representative in India under Rule 64. Handles registration, monthly GSTR-5A, IGST payment, GST authority correspondence from Mumbai office
Regular GSTR-1/3B (India-Based)	For Powai SaaS, Andheri AdTech, Lower Parel OTT: monthly GSTR-1 with B2B/B2C, GSTR-3B with output liability, ITC, tax payment. Export Table 6A under LUT for foreign clients
RCM Advisory (Indian Recipients)	For BKC/Powai enterprises receiving foreign OIDAR (AWS, Salesforce, Google Ads): identifying RCM triggers, computing IGST, reporting in GSTR-3B, claiming ITC
Place of Supply Determination	Section 13(12) analysis: billing address, IP address, card country code, SIM code. Critical for non-resident providers with millions of Indian subscribers needing state-wise allocation
Online Money Gaming Compliance	For Andheri/Powai gaming platforms: GST at applicable rates, HSN/SAC mapping, GSTR-1/3B with gaming-specific disclosures and valuation rules
Nil Return Filing	GSTR-5A mandatory even for months with zero supplies. Auto-filed by Patron for all non-resident OIDAR clients. Maintains compliance status on GST portal

Our Process

OIDAR GST Return Filing Process in Mumbai

Our 6-step process covers complete OIDAR GST compliance from provider category determination through registration, data compilation, tax deposit, return filing, to record maintenance.

Step 1

Determine Provider Category and Compliance Track

Non-resident OIDAR: GSTR-5A track with Simplified Registration. India-based (Powai SaaS, Andheri AdTech): regular GSTR-1/3B. Indian businesses receiving foreign OIDAR: RCM in own GSTR-3B. Patron Marine Lines provides free track assessment.

Category identifiedTrack assignedB2B/B2C split determined

Classified 01

Step 2

Register on the GST Portal

Non-resident: GST REG-10 at least 5 days before commencing business in India. Passport, tax ID, authorised representative. Single national GSTIN. India-based: regular registration with Powai/Andheri office address, per-state GSTIN.

REG-10 or regular filedGSTIN receivedAuth rep appointed

Registered 02

Step 3

Compile Monthly Supply Data

Non-resident: extract state-wise supply data for Indian NTOR (Table 5 requires place of supply by state using billing address, IP, card country). India-based: invoice-wise B2B/B2C, export Table 6A. For SaaS: reconcile MRR with GST supply values.

State-wise data extractedNTOR vs B2B separatedMRR reconciled

Data Compiled 03

Step 4

Compute and Deposit Tax

Non-resident: IGST at 18% on NTOR supplies. Challan via international payment. No ITC offset. Must pay before GSTR-5A. India-based: compute CGST+SGST or IGST, offset ITC, pay net tax before GSTR-3B. Gaming: 28% on bet value.

Tax computedChallan depositedPer-track payment done

Tax Paid 04

Step 5

File GSTR-5A or GSTR-1/GSTR-3B

Non-resident: GSTR-5A on portal - Table 5 (state-wise), Table 5A (amendments), Table 6 (interest). File by 20th. Patron files by 18th. India-based: GSTR-1 by 11th, GSTR-3B by 20th. Patron files by 8th/17th. Nil returns filed for zero-supply months.

Return filed on timeNil returns included2-day buffer maintained

Filed 05

Step 6

Maintain Records and Monitor Compliance

Non-resident: transaction details, customer location data, payment records for 72 months (Rule 56). India-based: 6 years (Section 36). File previous periods before current. Patron tracks all deadlines for Mumbai OIDAR clients.

72-month records maintainedLocation data preservedAll periods filed

Compliant 06

Documents Required for OIDAR GST Filing

Non-Resident: Passport + Tax ID: Foreign entity identification for GST REG-10.
REG-10 Certificate: Single national GSTIN after Simplified Registration.
State-Wise Supply Data: Monthly NTOR supply values by Indian state for GSTR-5A Table 5.
Customer Location Records: IP address logs, billing address, payment card country code for place of supply.
India-Based: Service Invoices: With SAC codes (998431 online content, 998439 IT services, 998361 advertising).
Subscription/Billing Records: Platform payment gateway data for MRR reconciliation.
Purchase Invoices for ITC: Server costs, bandwidth, software, coworking, equipment (India-based only).

Mumbai Tip: Powai SaaS companies serving clients across all Indian states must classify each invoice as intra-state (Mumbai client = CGST+SGST) or inter-state (other state = IGST) based on recipient's billing state, not server location. Patron pre-validates supply classification before GSTR-1 filing.

Common OIDAR GST Challenges in Mumbai

Challenge	Impact	How Patron Accounting Solves It
State-Wise Allocation	GSTR-5A requires state-wise NTOR data. Millions of subscribers. Determining state via IP/billing/card. Wrong allocation = wrong IGST distribution to states	Automated state allocation using billing address and IP data. Place of supply determination per S.13(12). Validated before GSTR-5A filing
B2B vs B2C Classification	Non-resident must identify registered vs unregistered Indian recipients. B2B = RCM by recipient (exclude from GSTR-5A). B2C = include. Misclassification = compliance errors	Recipient GSTIN validation. B2B excluded from GSTR-5A. B2C/NTOR correctly captured. Clear classification rules applied to all transactions
No ITC for Non-Resident	GSTR-5A permits no ITC. Indian expenses (agents, payment gateways, marketing) cannot offset IGST. Full IGST paid from provider funds	Full IGST liability computed upfront. Challan managed. No credit ledger complications. Cash flow planning for non-resident clients
Money Gaming Rate Complexity	28% on full bet value (not just commission). High rate + full-value taxation. Distinguishing money vs skill gaming under evolving GST Council decisions	Gaming-specific valuation rules applied. HSN/SAC mapping. GSTR-1/3B with gaming disclosures. Evolving Council decisions tracked
Intermediary vs Principal	Mumbai entity reselling foreign OIDAR: is it intermediary or principal? Misclassification = wrong return form (GSTR-5A vs GSTR-1/3B) and demand notices	Classification analysis per IGST Act intermediary definition. Correct return form determined. Documentation maintained for audit defence

OIDAR GST Filing Fees

Fee Component	Amount
GSTR-5A Filing (Govt)	Nil (no late fee currently)
IGST on OIDAR (B2C)	18% (28% money gaming)
Interest on Delayed IGST	18% p.a.
Patron: GSTR-5A Monthly	Starting Rs 5,000/month
Patron: Authorised Rep	Starting Rs 10,000/month
Patron: India-Based Filing	Starting Rs 3,000/month
Patron: REG-10 Registration	Starting Rs 7,500 one-time

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 OIDAR GST Returns consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

OIDAR GST Filing Due Dates

Stage	Estimated Timeline
GST REG-10 (Non-Resident)	5 days before commencing business
IGST Challan Deposit	Before GSTR-5A filing
GSTR-5A (Non-Resident)	20th of following month
GSTR-1 (India-Based)	11th of following month
GSTR-3B (India-Based/RCM)	20th of following month
Nil GSTR-5A	20th (mandatory even if zero supplies)

Note: GSTR-5A must be filed even for months with zero supplies - nil filing is mandatory. Non-compliance exposes foreign providers to Section 122 penalties and Section 79 recovery proceedings. India-based providers face standard late fees + GSTIN suspension. Patron files GSTR-5A by 18th, GSTR-1 by 8th, GSTR-3B by 17th.

Key Benefits

Why Choose Patron for OIDAR GST in Mumbai

Authorised Representative

Full India compliance from Mumbai office for non-resident OIDAR providers. Registration, monthly GSTR-5A, IGST payment, GST authority correspondence. Rule 64 compliant.

Digital Services Expertise

SaaS billing, subscription MRR, AdTech commissions, OTT subscriptions, online gaming valuation. Accurate SAC mapping and return preparation for Mumbai's digital sector.

Dual-Track Compliance

GSTR-5A (non-resident) + GSTR-1/3B (India-based) + RCM advisory (Indian recipients). One-stop for the entire Mumbai OIDAR ecosystem. All tracks from one engagement.

10,000+ Businesses Served

Digital services GST expertise. Powai SaaS, Andheri AdTech, Lower Parel OTT. 4.9 rating, 15+ years, 4 offices. Nil returns auto-filed.

Trusted by Digital Businesses Across Mumbai

Trust Banner: 10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years

Offices in Pune, Mumbai, Delhi, and Gurugram. Authorised representative services for non-resident OIDAR. Digital services GST expertise.

Non-Resident vs India-Based OIDAR Compliance

Factor	Non-Resident Provider	India-Based Provider (Mumbai)
Registration	GST REG-10 (single national GSTIN)	Regular registration (per-state GSTIN)
Return	GSTR-5A (monthly by 20th)	GSTR-1 (11th) + GSTR-3B (20th)
B2C Supply	Provider pays IGST directly	Provider charges CGST+SGST or IGST
B2B Supply	Indian recipient pays RCM	Provider charges GST; normal invoice
ITC	Not available	Available on all business inputs
Auth Rep Required	Yes (Rule 64)	No
Mumbai Example	Netflix, AWS, Adobe to consumers	Powai SaaS, Andheri AdTech firms

Related Services

Mumbai OIDAR providers and recipients often need:

GST Returns - General filing guide.
Freelancer GST Returns - For independent digital professionals.
GST Registration in Mumbai - New registration.
GST Audit - Department audit support.
Import Export Code - For cross-border services.
Company Registration - Platform incorporation.

Legal Framework for OIDAR GST

IGST Act, 2017:

S.2(17): OIDAR definition. S.14: Non-resident OIDAR liability. S.13(12): Place of supply. S.24(xi) CGST: Compulsory registration.

Forms and Rules:

GST REG-10: Simplified Registration. GSTR-5A: Non-resident monthly. Rule 64: Authorised representative. Rule 56: 72-month records.

Rates:

18% IGST (standard OIDAR). 28% on full bet value (online money gaming). No ITC for non-resident GSTR-5A filers.

Mumbai: 4 Commissionerate zones for India-based. Single national for non-resident. GST Portal

FAQs: OIDAR GST Returns in Mumbai

Get answers about OIDAR definition, GSTR-5A filing, mandatory registration, ITC availability, B2B RCM, GST rates, and Mumbai SaaS export treatment.

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Which GST office handles OIDAR returns in Mumbai?

Non-resident OIDAR providers have a single national registration via GST REG-10 and file GSTR-5A centrally on the GST portal. India-based OIDAR providers in Mumbai fall under the jurisdictional GST Commissionerate East West Central or South based on their registered address. Patron Marine Lines office handles both non-resident GSTR-5A and India-based GSTR-1 GSTR-3B for Mumbai digital services.

What is OIDAR under GST?

OIDAR stands for Online Information and Database Access or Retrieval services defined in Section 2(17) of the IGST Act. It covers services delivered via internet whose supply is impossible without information technology including cloud services streaming online advertising e-books software downloads online gaming and digital content. The key test is minimal human intervention and IT-dependent delivery.

What is GSTR-5A and who files it?

GSTR-5A is the monthly return filed by non-resident OIDAR service providers who supply services to unregistered Indian consumers known as NTOR. It is due by the 20th of the following month. It captures state-wise supply values and IGST payable. No ITC is available. Nil filing is mandatory even for months with zero supplies. India-based OIDAR providers file regular GSTR-1 GSTR-3B instead.

Is GST registration mandatory for OIDAR providers?

Yes under Section 24(xi) of the CGST Act and Section 14 of the IGST Act registration is mandatory for any person supplying OIDAR services from outside India to persons in India other than registered persons. There is no threshold exemption. Non-resident providers register via GST REG-10 under the Simplified Registration Scheme. India-based providers follow standard registration rules.

Can non-resident OIDAR providers claim ITC?

No GSTR-5A does not permit Input Tax Credit claims. Non-resident OIDAR providers cannot offset any Indian expenses against their IGST liability. The entire IGST on B2C and NTOR supplies must be paid in full via challan before GSTR-5A can be filed. There is no electronic credit ledger maintained for OIDAR taxpayers on the GST portal.

What happens when a Mumbai business subscribes to foreign OIDAR?

When a GST-registered Mumbai business subscribes to foreign OIDAR like AWS or Salesforce the Mumbai business pays GST under Reverse Charge Mechanism in their own GSTR-3B. The foreign provider does not include this B2B transaction in GSTR-5A. The RCM paid by the Mumbai business is available as ITC in their electronic credit ledger.

What is the GST rate for OIDAR services?

The standard rate is 18 percent IGST for most OIDAR services. For online money gaming the rate is 28 percent on the full value of bets placed. Non-resident providers pay IGST only since supply is inter-state by nature. India-based providers charge CGST plus SGST for intra-state or IGST for inter-state both at 18 percent.

Does a Mumbai SaaS company providing services abroad need to file GSTR-5A?

No GSTR-5A is only for non-resident providers supplying OIDAR to Indian recipients. A Mumbai SaaS company providing services to foreign clients files regular GSTR-1 GSTR-3B as a normal taxpayer. The export of services is zero-rated under LUT Section 16 of IGST Act. The company reports exports in GSTR-1 Table 6A and claims ITC refund via RFD-01.

Quick Answers

OIDAR kya hota hai? Internet se deliver hone wali digital services - SaaS, streaming, e-books, online gaming, digital ads. Section 2(17) IGST Act. IT ke bina impossible ho supply.

Non-resident provider ko kaunsa return file karna padta hai? GSTR-5A monthly 20 tarikh tak. GST REG-10 se register. ITC nahi milta. Nil return bhi mandatory.

Indian SaaS company ko GSTR-5A lagta hai kya? Nahi. Indian OIDAR provider regular GSTR-1/3B file karta hai. GSTR-5A sirf non-resident ke liye hai.

Register and File - No Threshold Exemption

OIDAR GST registration is mandatory with no turnover threshold. GSTR-5A must be filed monthly - nil filing mandatory even for zero-supply months. Non-compliance = Section 122 penalties + Section 79 recovery. India-based providers face standard late fees + GSTIN suspension. Indian businesses receiving foreign OIDAR must pay RCM - non-payment = 18% interest + Section 73/74 demand. GST authorities increasingly scrutinise digital transactions.

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Comply with India's Digital Services Tax

OIDAR GST in Mumbai spans non-resident providers (Netflix, AWS, Adobe) filing GSTR-5A, India-based SaaS/AdTech/OTT filing GSTR-1/3B, and enterprises paying RCM on foreign digital subscriptions. Dual-track framework requires precise classification.

No threshold exemption. 18% IGST (28% money gaming). Non-resident: no ITC, nil filing mandatory, authorised representative required. India-based: full ITC, export zero-rated under LUT.

Patron provides authorised representative services, GSTR-5A filing, regular return filing, RCM advisory, and place of supply determination from Marine Lines. 10,000+ businesses, 4.9 rating, 15+ years.

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OIDAR GST Services Across India

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Content Created: 24 March 2026 | Last Updated: 24 March 2026 | Next Review: 24 June 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page covers OIDAR GST returns in Mumbai. Content reviewed quarterly (Freshness Tier 1) as OIDAR provisions, rates, and CBIC notifications evolve.