GST REG-10 explained: registration for overseas online service suppliers

What OIDAR services are

OIDAR services are services delivered over the internet with minimal human intervention and which cannot be provided without information technology. Common examples include streaming subscriptions, cloud storage and software subscriptions, online advertising, e-books and downloadable digital content, and online databases.

Who files REG-10

An overseas supplier of OIDAR services to non-taxable online recipients in India, such as individuals, unregistered businesses and government bodies receiving services for non-business use, must register. Where the overseas supplier serves registered businesses, the recipient usually pays tax under reverse charge instead. An intermediary in India or an authorised representative may act on behalf of the overseas supplier.

Application details

The representative in India, where appointed, signs and files on behalf of the overseas supplier and is responsible for paying the tax. Keep the authorisation document ready because it is uploaded with the application.

• Name of the overseas entity and its tax identification or unique number in its home country
• Address outside India and website
• Details of the representative in India, if appointed
• Bank account details
• Email and mobile for verification

After registration

The registration certificate is issued in REG-06. The supplier pays tax and files GSTR-5A on a monthly basis. Because the supplier usually has no presence in India, a representative appointed in India is responsible for compliance where one is appointed.

Points to watch

Decide carefully whether recipients are business or non-business users; the location of the recipient is determined by indicators such as billing address, IP address, bank details and SIM country code. A professional can help an overseas company set up the registration and monthly filings.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.