North America
June 27, 2017
India Notifies Non-Resident OIDAR GST Registration Process

Charles Riordan

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. 
Charles Riordan
Charles Riordan is a member of the Regulatory Analysis team at Sovos specializing in international taxation, with a focus on Value Added Tax systems in the European Union. Charles received his J.D. from Boston College Law School in 2013 and is an active member of the Massachusetts Bar.
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