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An Online Information Database Access and Retrieval (OIDAR) service supplier located OUTSIDE India to a non-taxable online recipient in India:
ABoth (a) and (c)
BNot required to register
CFiles monthly returns from abroad
DMust register under Sec 24(xi) regardless of threshold
Answer & Solution
Correct answer: A. Both (a) and (c)
1. Sec 24(xi) — a person supplying OIDAR services from a place outside India to a non-taxable online recipient must register, regardless of turnover.
2. Simplified registration is available under Sec 14 of IGST Act in Form GST REG-10.
3. Such supplier files monthly returns in Form GSTR-5A.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 24(xi) + Sec 14 IGST_
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