The Finance Act 2023 removed the terms “minimal human intervention” and “essentially automated” from the definition of OIDAR services. In this respect, services that were traditionally excluded due to the human involvement element may come within the scope of the GST.
OIDAR is a category of services provided digitally through the medium of the internet. The GST law defines OIDAR in clear terms and also enlists certain illustrative services such as advertising
The Non resident service providers who are registered as OIDAR service providers have to file a monthly return known as GSTR – 5A by 20th of the next month.
In case if the service provider does not have any outward supplies during the month, the service provider has to file nil return similar to other taxpayers.
While filing the return, the tax amount has to be paid in full and the only return filing will be accepted. GSTR – 5A has three sections and they are
Taxable Outward Supplies made to a consumer in India
Amendments to taxable outward supplies to non-taxable persons in India
Tax, Interest and other amounts payable and paid
The resident taxpayers who are registered in India as OIDAR Services providers have to file the regular returns line GSTR – 1 and GSTR – 3 B.