OIDAR (Online Information Database Access and Retrieval) refers to digital services delivered over the internet, including cloud computing, SaaS, online advertising, streaming platforms, e-books, and online gaming. Under Indian GST law, B2B transactions are generally covered under the Reverse Charge Mechanism (RCM), while foreign service providers supplying OIDAR services to Indian consumers must register and pay IGST. With the expansion of OIDAR provisions from October 2023, businesses providing digital services to India must ensure proper GST compliance to avoid penalties and regulatory risks. Know More : https://dpncglobal.com/online-information-database-access-and-retrieval-oidar/




