India Notifies Non-Resident OIDAR GST Registration Process

Charles Riordan
June 27, 2017

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. 

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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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