For foreign SaaS, apps & online businesses
Selling Online to Customers in India? Check Your GST Position
India taxes digital services sold by foreign companies to Indian consumers at 18% — from the very first sale, with no threshold. Answer six questions to see whether you must register, how much tax you owe and what to file every month.
- ✓ Covers SaaS, apps, streaming, courses, ads and cloud
- ✓ Tax estimate in US dollars
- ✓ Based on Indian GST law as of October 2026
India GST Checker for Online Businesses
Do you need to register for Indian GST? Find out in 30 seconds.
Who This Is For
- SaaS and software companies with Indian subscribers
- App developers, creators and course platforms selling to Indian users
- Streaming, news and digital content businesses
- Cloud, hosting and online advertising providers billing Indian customers
The Rules in Plain Words
As they stand in October 2026.
No threshold for foreign sellers
Indian businesses register for GST only above ₹20 lakh turnover. A supplier outside India selling online services to Indian consumers must register from the first sale (Section 24 of the CGST Act).
What counts as an online service
Online information and database access or retrieval (OIDAR) services — software, apps, streaming, e-books, online ads, cloud services, online courses. Since 1 October 2023 even services with human involvement, like live tutoring, are covered if they are delivered over the internet.
Consumers vs businesses
Sales to individuals and unregistered businesses (B2C): you charge and pay 18% IGST. Sales to GST-registered Indian businesses (B2B): the customer pays the tax under reverse charge, you don't.
App stores pay when they collect
A foreign marketplace that collects the payment and sets the terms is treated as the supplier and pays the GST itself. If you sell directly through your own website with Stripe, PayPal or card, the liability is yours.
Is the customer in India?
A customer is treated as located in India if any two of these point to India: billing address, card issuer, IP address, bank, SIM country code, the address they give online, or a fixed landline.
Simple registration, monthly return
Registration is online in Form GST REG-10. Every month you file GSTR-5A by the 20th of the next month and pay the IGST in rupees. A person in India can be appointed to pay the tax for you.
Frequently Asked Questions
Do foreign SaaS companies have to pay GST in India?
Yes, if they sell to Indian consumers or unregistered businesses and collect the payment themselves. The rate is 18% IGST for most digital services, and registration is compulsory from the first sale. Sales to GST-registered Indian businesses are taxed under reverse charge, so the customer pays.
Is there a minimum turnover before we must register?
No. The ₹20 lakh threshold applies only to Indian suppliers. A foreign supplier of online services to Indian consumers must register regardless of how small its Indian sales are.
We sell only through the Apple App Store and Google Play. Do we need to register?
Usually not. A marketplace outside India that collects the payment and sets the terms is treated as the supplier and pays the GST. If you also sell directly on your website, you need your own registration for those sales.
What is GSTR-5A and when is it due?
It is the monthly return for foreign suppliers of online services. It shows your Indian sales and the IGST payable, and is due by the 20th of the following month.
What happens if we don't register?
Indian authorities can demand the tax with interest and penalties, and enforcement against unregistered foreign providers has increased. Registering and filing regularly is far cheaper than settling past years later.
Can you register and file for us?
Yes. We handle the REG-10 registration, act as your point of contact in India, and file GSTR-5A every month from your sales report. Use the quote button in the checker and we will reply with a fixed monthly fee.
Related tools: India company setup estimator · India DTAA withholding rates · GST calculator
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