FORM GST REG-10 - Foreign OIDAR registration using the current supply selection
A supplier outside India makes OIDAR supplies to non-taxable online recipients in India.
Responsible actor: The foreign OIDAR supplier files through its overseas authorised signatory. Provision: IGST sections 14/14A; CGST rule 14 and notification 51/2023.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current provision checked 21 October 2026. Historical source extract is dated 1 January 2022; later amendments and selected worked period are expressly identified. All examples are fictional, unsigned and unissued.
Worked facts and completed entries
Cedar Digital Learning Limited, a fictional UK company, starts automated database-access subscriptions to unregistered Indian recipients 1 September 2026. It selects OIDAR only, not online money gaming. Its overseas managing director Oliver Reed is the authorised signatory. It has no Indian physical presence and no appointed Indian representative in this worked branch. The simplified overseas registration and applicable EVC route are used; no foreign PAN, Indian bank or gaming supply is invented.
Part A
| i. Legal name | Cedar Digital Learning Limited (fictional) |
|---|---|
| ii. Foreign tax/unique identification | EDU-UK-DIGITAL-TAX (fictional non-valid identifier) |
| ii a. Type of supply | (b) Online information/database access or retrieval services selected; (a) online money gaming and(c) both not selected |
| iii. Authorised signatory | Oliver Reed |
| iv. Signatory email | oliver@cedar-digital.example.invalid |
| v. Indian representative /PAN /email /mobile | None appointed in this no-presence branch; all three conditional contact/PAN subfields not applicable |
Part B1. Overseas signatory
| First /middle /last name | Oliver /none /Reed |
|---|---|
| Photograph | Fictional person; no real identity photo reproduced |
| Gender /designation | Male /Managing director and authorised signatory |
| Birth date /father /nationality | 18 April1980 /Edward Reed /British |
| Aadhaar if any | None; overseas signatory |
| Address lines 1/2/3 | 1 Learning Square /Cedar House /London, United Kingdom SW1A1AA |
2–5. Current operating particulars
| 2. Commencement date | 1 September 2026 |
|---|---|
| 3. Website/platform/application URL1 | https://cedar-digital.example.invalid (deliberately non-operational educational domain) |
| 3. URL2 /URL3 | Not applicable /not applicable; only one platform |
| 4. Centre jurisdiction | Bengaluru West, CGST Commissionerate, as prescribed in the form |
| 5. Indian representative bank account/type/IFSC/bank/branch | All not applicable: no appointed Indian representative in this selected branch |
6. Documents uploaded
| Entity | Foreign incorporation/tax-ID record for fictional company described; no fake issued certificate |
|---|---|
| Signatory /power | Oliver Reed passport/photo and board authority described, not actual identity images or signatures |
| Origin licence /India clearance | No separate regulated-origin licence or India clearance required on these assumed database-service facts; no fictional approval claimed |
| Indian premises /appointment /bank proof | Not applicable: no Indian representative appointed |
7. Current declaration
I, Oliver Reed, am authorised to sign for Cedar Digital Learning Limited and affirm the stated fictional information is correct and nothing is concealed. I would charge/collect the liable tax from non-taxable online recipients in India for the selected OIDAR supplies and deposit it with Government of India. Online-money-gaming declaration alternative is not selected. Place:London. Date:25 August 2026. Name/status:Oliver Reed, Managing director and authorised signatory. Signature:not executed; educational model only.
Prescribed authorisation and acceptance annexure — declaration
Oliver Reed, managing director, the fictional competent directors of Cedar Digital Learning Limited (fictional), declare that Oliver Reed is authorised under educational board reference EDU-BOARD-24 August 2026 dated 24 August 2026 to act as authorised signatory for this business’s registration and subsequent GST acts, which bind the business. Declarants: Oliver Reed, managing director, directors. Place: London. Date: 24 August 2026. All declarant signature fields: not executed.
Prescribed authorisation and acceptance annexure — acceptance
I, Oliver Reed, accept appointment as authorised signatory for Cedar Digital Learning Limited (fictional) and understand that my relevant acts bind this business. Designation:authorised signatory. Place:London. Date:24 August 2026. Signature:not executed. This fictional completed declaration is not a signed resolution or actual authority.
How this form moves the matter forward
- Select the correct statutory registration event and applicant category.
- Reconcile every applicable identity, premises, authorisation, payment and period entry against the actual evidence.
- Use the prescribed form and authenticated portal/proceeding record; this completed fictional model is unsigned and cannot be filed as an issued document.
Evidence supporting these entries
- Relevant application/order and genuine service/filing record
- Entity, premises and authorised-person evidence for the selected branch
- Date, liability and next-step reconciliation
Additional primary authority: Official CGST Act as on 11 June 2026:sections 24/25/27/29/45/51; entity and event-specific registration conditions.
Additional primary authority: April 2026 current CGST Rules, PDF pages 191–209:rules 8–26, including deferred 16A footnote 35, rule 24 closed migration period and current rule 25.
Additional primary authority: Notification 51/2023-Central Tax, effective 1 October 2023, paragraphs 2/3/8 PDF pages 1–4:rule 8/14 and actual amended REG-10.
Period and legal consequences
The 2023 amendment includes online money gaming, inserts Part A(ii a), expands commencement/platform fields and replaces the declaration. The selected branch is OIDAR only. Foreign OIDAR supplies to registered persons follow their applicable reverse-charge/reporting treatment; this sample does not treat all Indian recipients as B2C. For an overseas signatory the prescribed instructions allow EVC without mandatory DSC; no executed authentication is simulated.
Primary source and exact locator
Official notified form source: PDF pages 49-52; printed pages 43-46.
CGST Act and government-hosted Act and Rules compilation - IGST sections 14/14A; CGST rule 14 and notification 51/2023. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The foreign OIDAR supplier files through its overseas authorised signatory. A supplier outside India makes OIDAR supplies to non-taxable online recipients in India.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Relevant application/order and genuine service/filing record; Entity, premises and authorised-person evidence for the selected branch; Date, liability and next-step reconciliation.