Consumers
Individuals and unregistered customers buying apps, streams or downloads. The overseas supplier charges and pays the tax.
GSTR-5A · OIDAR service provider
GSTR-5A explained: digital services sold into India, filed monthly
GSTR-5A is the monthly return for overseas businesses that sell online information and database services to people in India, from apps and streaming to cloud and online games. The tax is 18 per cent on consumer supplies, and the registration and return work differently from the domestic regime. This guide explains what counts as OIDAR, who must register, how the return and payment work, and where B2B supplies fit.
Last reviewed 17 October 2026 · Independent guidance, not a government service
01 / The basics
What OIDAR means in practice
OIDAR stands for online information and database access or retrieval. The defining feature is that the service is delivered electronically with little human involvement. A film that streams on demand, an app downloaded to a phone, a game played online or a cloud storage plan all fit this pattern.
Classification matters because the tax treatment follows it. A service that is mostly human, such as a live online lesson or a consultancy call, is not OIDAR and can fall under a different rule. Look at the nature of the supply, not only the platform through which it is sold.
Classify before you register.
Get the service classification right first. It decides the return, the rate and whether a supply is covered at all.
02 / Who must register
Registration and the monthly cycle
An overseas OIDAR supplier that provides services to non-taxable persons in India must register for GST, and this applies without a turnover threshold. Registration gives you a GSTIN for the return, and the return is filed monthly for each period in which supplies are made.
| Item | Position | Note |
|---|---|---|
| Registration | Required, no turnover threshold | Register before the first supply to an Indian consumer |
| Return | GSTR-5A, monthly | Filed for each period of supply |
| Tax rate | 18% on consumer supplies | Confirm the current rate for the service |
| Payment | Through the GST portal | Paid with or before the return |
03 / Filing and paying
How the return and payment work
- 01
Register for GST
Apply for registration as an overseas OIDAR supplier and obtain the GSTIN before supplying to customers in India.
- 02
Track supplies by month
Keep a record of the value of each supply to an Indian consumer, by month, with the date and customer category.
- 03
Work out the tax
Apply the 18 per cent rate to the taxable value of the consumer supplies, and separate any B2B supplies that follow a different route.
- 04
Pay the tax
Pay the liability through the GST portal from your cash ledger, using the payment route the portal provides.
- 05
File GSTR-5A
Submit the monthly return by the due date, and check the acknowledgement and the payment reference.
04 / B2B and B2C supplies
Consumer and business customers are treated differently
The distinction depends on the customer. A supply to an unregistered consumer in India is the core case for GSTR-5A, and the overseas supplier collects and pays the tax. A supply to a registered business in India that provides its GSTIN is generally handled under the business rules, where the recipient may be liable under reverse charge.
Registered businesses
Companies that provide their GSTIN. The treatment can differ, so check the classification and who pays the tax.
Records
Keep evidence of the customer's status, such as the country of supply and the registration details where they are used.
05 / Avoid these
Common GSTR-5A mistakes
Assuming registration is optional
For OIDAR suppliers to Indian consumers, registration is required regardless of turnover. Operating without it creates penalty exposure.
Misclassifying the service
Treating a human-delivered service as OIDAR, or the reverse, leads to the wrong return and rate.
Forgetting the B2B route
Supplies to registered Indian businesses follow a different treatment. Mixing them into consumer figures causes errors.
Missing the monthly due date
The return is monthly. A late filing attracts a fee and interest, so set a reminder for the 20th.
Digital businesses change often.
New products, bundles and pricing can move a service in or out of OIDAR. Review your classification whenever the product changes.
Questions people ask
Frequently asked questions
What is GSTR-5A?
GSTR-5A is the return that an overseas supplier of online information and database access or retrieval (OIDAR) services files for the supplies it makes to a person in India. It reports the taxable value and tax on those supplies for each month, and it is filed through the GST portal in the same way as other returns.
What counts as an OIDAR service?
OIDAR services are services delivered over the internet or an electronic network whose nature is largely automated and which need little human involvement. Examples include downloaded software and apps, e-books, streaming of films and music, online games, cloud storage, online advertising and online databases or search tools. Services that are mainly human-delivered, such as online consultancy, are generally outside this definition.
Who has to register for GSTR-5A?
Overseas suppliers of OIDAR services to non-taxable persons in India must register for GST, regardless of turnover, and then file GSTR-5A. The registration is needed before the supply is made, and the return follows the registration.
What is the tax rate on OIDAR services?
The standard rate is 18 per cent, charged on the value of services supplied to a consumer in India. The supplier collects this tax from the customer and pays it to the government through the GST portal, so the price the consumer sees should include the tax where the supplier has to charge it.
When is GSTR-5A due?
GSTR-5A is generally due by the 20th of the month following the tax period. Confirm the current due date and any extension on the GST portal, because the schedule can be changed by notification.
Does the OIDAR supplier claim input tax credit?
Input tax credit is generally not available to the overseas OIDAR supplier in the same way as a domestic taxpayer, because the supplier's own GST is accounted for in the return. Check the rules that apply to your registration before claiming any credit.
How is a B2B supply treated?
Where the recipient in India is a registered business and provides its GSTIN, the supply falls under the business-to-business rules, and tax is generally paid by the recipient under reverse charge. This is different from supplies to a consumer, where the overseas supplier pays the tax through GSTR-5A.
What is the late fee for GSTR-5A?
A late GSTR-5A attracts a daily late fee, subject to a cap, and interest applies to tax paid after its due date. Check the current amounts on the portal, as they can change and may be waived by notification.
Is GSTR-5A different from GSTR-5?
Yes. GSTR-5 is for non-resident taxable persons who make supplies of goods and services, usually through a temporary presence. GSTR-5A is for OIDAR suppliers, and it covers the digital supplies sold to customers in India. Use GSTR-5A if your business is digital and sold to Indian consumers.
Is this page an official service?
No. GSTVibe is an independent guide and is not affiliated with GSTN or the tax department. We do not register suppliers or file returns. Confirm the classification of your service, the rate and the due date on the GST portal, and speak to an adviser about your specific services.
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This guide is informational and is not legal or tax advice. GST rules, forms and portal steps change. Confirm the current position on the official GST portal (gst.gov.in) and CBIC sources, and speak to a qualified adviser about your own facts. GSTVibe is not affiliated with GSTN or the tax department.