How to Register for GST as a Foreign OIDAR Provider in India

This guide is for foreign businesses selling SaaS or digital services to unregistered consumers in India. If that describes your situation, you are required to register for GST in India under the simplified OIDAR scheme before making your first B2C sale.

Step 1: Start your application

Visit the Indian GST portal at www.gst.gov.in. Navigate to Services > Registration > New Registration and select "Non-Resident Online Services Provider" as the taxpayer type.

Step 2: Generate a Temporary Reference Number (TRN)

Enter your basic entity details and provide the email address and Indian mobile number of your authorized signatory. After validating the OTP, the system generates a Temporary Reference Number (TRN). You must complete your application within 15 days, as the TRN expires after that period.

Step 3: Complete Part B of the application

Log in using your TRN and fill out the four tabs:

• Business Details: Enter your legal name, foreign tax identification number, country of incorporation, the date you began providing services in India, and all service platform URLs. Upload your proof of non-resident online service provider status.

• Authorized Signatory: Enter the signatory's personal details and Indian address, and upload the authorization letter and photo.

• Bank Details: This tab is optional for OIDAR registrations. You may skip it during registration and add Indian bank account details later through an amendment if needed.

• Verification: Accept the declarations and submit using the OTP sent to your Indian authorized signatory.

After submission, you will receive an Acknowledgment Reference Number (ARN).

Step 4: Await approval

Once the GST authorities receive your application, the typical processing timeline is 3 to 7 working days (excluding weekends and Indian public holidays). In cases where the officer raises a clarification notice (Form GST REG-03), processing may take up to 10 to 15 working days, as you will have 7 days to respond before the officer completes their review.

Upon approval, you receive your GSTIN (GST registration number) and login credentials for the taxpayer portal.

Note: These timelines are based on practical experience and are not guaranteed statutory timelines. Actual processing time may vary.

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