TMI BlogOnline Information Data Base Access and Retrieval (OIDAR) Services in GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... ry is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention and impossible to ensure in the absence of information technology and includes electronic services such as, (i) advertising on the internet; (ii) providing cloud services; (iii) provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet; (iv) providing data or information, retrievable or otherwise, to any person in electronic form through a computer network; (v) online supplies of digital content (movies, television shows, music and the like); (vi) digital data stora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n India. In such cases also the place of supply would be India and the transaction would be amenable to tax. WHO WILL BE RESPONSIBLE FOR PAYING THE TAX? In cases where the supplier of such service is located outside India and the recipient is a business entity (registered person) located in India, the reverse charge mechanism would get triggered and the recipient in India who is a registered entity under GST will be liable to pay GST under reverse charge and undertake necessary compliances. So far so good. Now what happens if the supplier is located outside India and the recipient in India is an individual consumer. In such cases also the place of supply would be India and the transaction is amenable to levy of GST, but the probl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not set by the intermediary involved in the supply but by the supplier of services. HOW WOULD THE ENTITY LOCATED OUTSIDE INDIA COMPLY WITH THE RESPONSIBILITIES ENTRUSTED UNDER GST? The supplier (or intermediary) of online information and database access or retrieval services shall, for payment of integrated tax, take a single registration under the Simplified Registration Scheme in Form GST REG-10. The supplier shall take registration at Principal Commissioner of Central Tax, Bengaluru West who has been the designated for grant registration in such cases. In case there is a person in the taxable territory (India) representing such overseas supplier in the taxable territory for any purpose, such person (representative in India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et or an electronic network Whether it is Automated and impossible to ensure in the absence of information technology OIDAR Service Pdf document manually emailed by provider Yes No No Pdf document automatically emailed by provider s system Yes Yes Yes Pdf document automatically downloaded from site Yes Yes Yes Stock photographs available for automatic download Yes Yes Yes Online course consisting of pre-recorded vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) accessing or downloading photographic or pictorial images or screensavers; (c) the digitised content of books and other electronic publications; (d) subscription to online newspapers and journals; (e) weblogs and website statistics; (f) online news, traffic information and weather reports; (g) online information generated automatically by software from specific data input by the customer, such as legal and financial data, (in particular such data as continually updated stock market data, in real time); (h) the provision of advertising space including banner ads on a website/web page; (i) use of search engines and Internet directories. 4. Supply of music, films and games, including games of cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof. The Central Government vide notification no.69/2017-Central Tax dated 21.12.2017 has extended the time limit for furnishing the return in FORM GSTR-5A for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a nontaxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till the 31st day of January, 2018. It is to be noted that GSTR-5A is requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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