OIDAR in India: Authorised Signatory vs Liable Representative (Explained)

Foreign OIDAR sellers often see the word “representative” and assume they must appoint one to be liable for Indian tax. In practice there are distinct roles, and most sellers only need the operational one. The key distinction is between an authorised signatory (operates the GST account, files returns) and a Section 14 “liable person” (carries the tax liability). Our standard service is filing-only — you remain the taxpayer.

The roles, disambiguated

Role	What it does	Tax liability
Authorised signatory	Operates the OIDAR GSTIN, files GSTR-5A on the foreign company’s behalf	Operational only — none for the tax itself
Section 14 “liable person”	The no-presence fallback person “liable for payment of such tax” (+ interest/penalty)	High — the department can pursue this person
GST practitioner (s.48)	Can file and represent under their own credentials	None for the tax (stays with the taxpayer)
s.116 representative	Appears before authorities in notices/proceedings	Conduct only

What you actually need to register and file

To register via REG-10 and file GSTR-5A, you need an authorised signatory — a person who operates the portal account. This can be handled for you by a service provider; the registration remains in your foreign company’s name. The REG-10 form has a separate, optional element for appointing an India-based representative (“if any”) — it is not a blanket requirement.

So for the great majority of foreign digital sellers, the answer is: appoint (or have us act as) an authorised signatory, file monthly, and you remain the taxpayer.

Filing-only vs a liable representative

• Filing-only (the default, and our standard service): we prepare and file your returns as authorised signatory; you pay your own IGST to the government. No one else takes on your tax liability. This is the right fit for almost everyone.
• A funded “liable representative” arrangement: a vetted entity takes on more responsibility under a carefully structured, escrow-funded model — relevant only to specific situations and offered selectively. It is not part of the standard $399/$129 package, and we never hold or skim your tax.

The takeaway

Don’t over-complicate it: registering for OIDAR GST needs an authorised signatory, not a tax-liable representative. You stay the taxpayer. See the OIDAR guide for registration and filing, or our filing-only service.

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General information as of June 2026, not legal or tax advice. The liable-representative structure is situation-specific and requires professional sign-off.