Do I Need to Register for GST in India?
A free 30-second check for businesses outside India. Answer three questions and find out whether India's OIDAR rules require you to register for GST and charge 18% IGST — and what to do next.
Basis: OIDAR provisions of the IGST Act (post-1 October 2023, Finance Act 2023) and the CGST Rules (REG-10, GSTR-5A). General guidance, not tax advice. For the full mechanics see the OIDAR guide for foreign businesses.
How the rule works
Since 1 October 2023, almost any service delivered over the internet to India is OIDAR. When you sell such a service to an unregistered Indian customer (a "non-taxable online recipient", or NTOR), you — the foreign supplier — must register for Indian GST and charge 18% IGST on a forward-charge basis. There is no turnover threshold: the duty applies from your first such sale.
When you sell to a GST-registered Indian business (B2B), the position flips: the Indian buyer accounts for the tax under reverse charge, and you have no registration duty for those sales.
FAQs
Do foreign companies need to register for GST in India? +
If you sell digital services to unregistered Indian customers, yes — register and charge 18% IGST from the first sale. If you sell only to GST-registered Indian businesses, no — they handle the tax under reverse charge.
Is there a minimum revenue before I must register? +
No. B2C OIDAR has no threshold — the obligation starts at your first sale to an unregistered Indian customer.
What if I only sell to Indian businesses? +
If every customer gives a valid GSTIN, your supplies are B2B (reverse charge) and you have no registration duty. One sale to an unregistered customer triggers the B2C registration requirement.