OIDAR in India: Authorised Signatory vs Liable Representative (Explained)
What changed — 1 amendment
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Initial publication.
Foreign OIDAR sellers need an authorised signatory to operate the GST account — distinct from the s.14 'liable person'. The roles, and the filing-only default.
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.
General information as of June 2026, not legal or tax advice. The liable-representative structure is situation-specific and requires professional sign-off.
Frequently asked questions
Do I need an authorised representative in India to register for OIDAR GST?
You need an authorised signatory — a person who operates your GST portal account and files the returns. That can be handled by a service provider on your behalf; the registration stays in your foreign company's name. Appointing an India-based representative is a separate, optional element of the REG-10 form, not a blanket requirement to register.
What is the Section 14 'liable person' for OIDAR?
Where a foreign supplier has no presence in India, the IGST Act contemplates a person in India who can be held liable for the tax (and interest/penalty). This 'liable person' role carries real tax exposure — it is different from simply being the authorised signatory who files returns. Most foreign sellers handle their own tax and only need a signatory, not a liable representative.
Does BatchWise act as the liable representative?
In our standard filing-only service, no — you remain the taxpayer and pay your own IGST; we prepare and file as authorised signatory. A funded representative arrangement that carries more responsibility (under an escrow structure) is a separate, vetted-only premium service, not part of the standard package.