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.