India Notifies Non-Resident OIDAR GST Registration Process

June 24, 2017

Emil Constantino

Author

Sovos

This blog was last updated on June 27, 2021

On June 19, 2017, the Indian Central Board of Excise and Customs published Notification 02/2017-Integrated Tax regarding the registration process for non-resident suppliers of online information and database access retrieval (OIDAR) services. The notification is available here. It provides that, pursuant to sub-section (2) of section 14 of the Integrated Goods and Services Tax Act, 2017, non-resident suppliers of OIDAR services may apply for registration in Bangaluru West. The notification took effect June 22, 2017.

Emil Constantino

Emil Constantino is a Regulatory Counsel at Sovos Compliance. Emil’s primarily works in international indirect taxation, with a focus on Canada and India. Emil graduated from Boston College Law School in 2016, where he concentrated in taxation, and was admitted to the Massachusetts Bar in November of that year. He has previously served as an extern with the Massachusetts Department of Revenue’s Litigation Bureau, with a focus on sales tax litigation.

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