Can anyone simplify this gst related statement for me. ?

203 views 3 replies

I was reading about "Who is Liable to get Registered under GST? "   and there was a point  that reads as

"Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person"

I wonder why a person staying outside india and giving service to a person in India , need to register for GST, because he is not a citizen ..?

Or may be i don;t fully understand the para,  so can someone simplify this for me. ?

Thanks & Regards

Replies (3)
service receiver should be registered in India under GST.
If a registered person in India is receiving OIDAR services from a person located outside India, then the registered recipient should pay GST on such services on RCM basis as the supplier is a foreigner who is unregistered
In case if the OIDAR services are received by an unregistered person, then the foreign supplier has to take one time registration (in Form Reg 10) in India for the purpose of paying GST. Had this arrangement not been made, then government would lose revenue on such transactions and hence this provision.

Thank You Akila for your nicely explained reply  :)

Thanks DHANANJAYA.R  for responding.  :)

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 30 June 2026
2 posts Article assistant and Articleship completed students

Chirag N Shah & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details