Wed Aug 02 2023


Whether it is mandatory to receive OIDAR services under RCM. If someone forget to pay under RCM. is there any possibility that tax auditor can provide some relief in it

Wed Aug 02 2023


There is a clear cut distinction between when OIDAR and when RCM on Imports of Service will be applicable.

If the services are provided by a foreign company (not registered in India) to-

-a registered person in India, then the Registered person needs to pay the GST under RCM for Imports of Services.

-an unregistered person in India, then the Foreign Company needs to apply for OIDAR Registration under GST and pay the GST.

If the foreign company already has a regular GST registration in India (example: Microsoft, Google) then they can collect the GST and pay it under forward charge.

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