OIDAR Services GST in India for Foreign SaaS Companies (2026)

Written by CA Nandini Hasija, Krystal7 Consultants. Last updated 23 October 2026.

A foreign company selling SaaS or other OIDAR services into India pays GST in one of two ways. On sales to unregistered Indian customers, section 14 of the IGST Act applies. The supplier registers through Form GST REG-10, charges 18 percent IGST and files Form GSTR-5A monthly. On sales to GST registered Indian businesses, it charges no Indian GST. The buyer pays IGST under reverse charge and claims it as credit.

This guide states the law on 23 Oct 2026, from the OIDAR definition amended on 1 Oct 2023 to GSTR-5A. It ends with a worked example for a foreign SaaS company.

How are OIDAR services taxed under GST?

OIDAR services supplied from outside India to customers in India are taxed in India at 18 percent IGST. Who pays depends on the customer. The foreign supplier pays on sales to non taxable online recipients, which means unregistered customers. A GST registered Indian business pays on its own purchases under reverse charge.

Customer in India	Who pays the IGST	How	Legal basis
GST registered business (B2B)	The Indian buyer	Reverse charge in the buyer's GSTR-3B; self invoice; credit if eligible	Section 5(3), IGST Act; entry 1 of Notification No. 10/2017-Integrated Tax (Rate)
Individual consumer (B2C)	The foreign supplier	Registration in Form GST REG-10; monthly GSTR-5A	Section 14, IGST Act
Unregistered business or freelancer	The foreign supplier	As for B2C, since 1 Oct 2023	Section 2(16) as substituted by the Finance Act, 2023
Government office registered only to deduct TDS	The foreign supplier	As for B2C	Explanation to section 2(16), IGST Act

The rate is 18 percent for these services. The 56th GST Council set a two rate structure with a standard rate of 18 percent (PIB release of 3 Sep 2025). Service rates under it took effect on 22 Sep 2025, and digital services stayed at the standard rate.

Reverse charge on B2B purchases follows entry 1 of Notification No. 10/2017-Integrated Tax (Rate) of 28 Jun 2017. It covers services from a person located in a non taxable territory to any person other than a non taxable online recipient. The recipient located in the taxable territory pays the tax.

The foreign supplier needs no Indian company or office for any of this. If it later sets up an Indian subsidiary, see our guide to software company registration in India.

What counts as OIDAR services after the October 2023 amendment?

OIDAR services are delivered through information technology over the internet or an electronic network. Their nature makes supply impossible without information technology. Section 2(17) of the IGST Act defines them. Before 1 Oct 2023 the definition also required the service to be "essentially automated and involving minimal human intervention". The Finance Act, 2023 removed those words.

Section 160 of the Finance Act, 2023 made the change. Notification No. 28/2023-Central Tax of 31 Jul 2023 brought it into force on 1 Oct 2023.

The definition lists examples. It includes:

1. Advertising on the internet.
2. Cloud services.
3. Ebooks, films, music, software and other intangibles supplied through telecommunication networks or the internet.
4. Data or information, retrievable or otherwise, supplied in electronic form through a computer network.
5. Online supplies of digital content such as films, television shows and music.
6. Digital data storage.
7. Online gaming, excluding online money gaming.

The Integrated Goods and Services Tax (Amendment) Act, 2023 carved online money gaming out of item 7. Section 14A of the IGST Act now taxes online money gaming supplied from abroad on its own terms.

Service	OIDAR?	Why, in our reading
SaaS subscription with a support desk	Yes	Delivered online and impossible without IT; human support no longer takes it out
Cloud hosting and storage	Yes	Listed as cloud services and digital data storage
Online advertising sold by a foreign platform	Yes	Listed example
Streaming subscription	Yes	Digital content
Online database or market data feed	Yes	Data supplied through a computer network
Live online tutoring by a teacher	Probably not	The teaching itself can happen without IT; the internet only carries it
Bespoke consulting report sent by email	No	The service is the advice, which does not need IT to exist
Software developed to order and delivered online	Usually no	A custom development service, not an online database or retrieval service

The old automation test caused disputes about SaaS with account managers or onboarding help. Those disputes matter less now. The test is whether the service is mediated by IT over a network and whether its nature needs IT. A service that merely uses email or video to deliver human work is usually outside OIDAR. It may still be an import of services taxed under reverse charge when sold to a registered business.

Who is a non taxable online recipient?

A non taxable online recipient is any unregistered person in India who receives OIDAR services. Section 2(16) of the IGST Act, as substituted by section 160 of the Finance Act, 2023, defines it this way from 1 Oct 2023. Its Explanation adds that "unregistered person" includes a person registered only under section 24(vi) of the CGST Act, which covers TDS deductors.

The old definition looked at purpose. It covered the government, individuals and other unregistered persons. They had to receive OIDAR "in relation to any purpose other than commerce, industry or any other business or profession". An unregistered business using a service for work fell outside it. In theory that business owed reverse charge itself, but few small businesses registered to pay it.

The new definition closes the gap. Every unregistered customer in India is now a non taxable online recipient, whatever the purpose. The foreign supplier pays tax on sales to them. Only a customer with a regular GST registration is a B2B customer for this purpose.

A foreign supplier should ask every Indian business customer for its GSTIN at checkout. If a customer gives no GSTIN, the supplier cannot show a B2B sale. It should charge and pay IGST on that sale.

How is the place of supply decided for OIDAR services?

The place of supply of OIDAR services is the location of the recipient, under section 13(12) of the IGST Act. For a non taxable online recipient, the recipient is deemed to be in India if any two of seven non contradictory conditions point to India. The supplier records which two it relied on.

Condition under section 13(12)	Evidence a SaaS company usually holds
Address the recipient gives through the internet is in India	Sign up form, account profile
Card used to pay was issued in India	Payment processor's card country field
Billing address is in India	Invoice address
IP address of the device is in India	Login and checkout logs
Bank of the account used to pay is in India	Bank transfer or mandate details
SIM country code is Indian	Mobile verification at sign up
Fixed landline through which the service is received is in India	Rarely available

The conditions must not contradict each other. A customer with an Indian billing address and an Indian card is in India. A customer with a US billing address and a US card, who logs in from an Indian IP address, has only one Indian indicator. That customer is not deemed to be in India under this test.

Section 13 applies because the supplier is outside India. For a registered B2B customer, the place of supply is also the recipient's location, which means its registered State.

When must a foreign SaaS company register for GST in India?

It must register from its first sale to a non taxable online recipient in India. No turnover threshold applies. Section 24 of the CGST Act requires registration for anyone supplying OIDAR services from outside India to an unregistered person in India. Section 20 of the IGST Act applies that rule to IGST. Our guide to GST registration for foreign companies covers the other registration routes.

A supplier that sells only to registered Indian businesses has no registration duty. Its customers pay reverse charge. In practice, most SaaS products sell to some individuals or unregistered firms, so most need the registration.

Section 14(2) of the IGST Act gives a simplified registration scheme. Rule 14 of the CGST Rules prescribes Form GST REG-10, filed on the GST portal. The officer grants registration in Form GST REG-06. The CBIC's 2017 OIDAR guide states that the Principal Commissioner of Central Tax, Bengaluru West, grants these registrations.

What the application needs, in our experience:

1. Legal name, country of incorporation and tax identification number abroad.
2. Details of the authorised signatory, with email and mobile number.
3. Details of the Indian representative, if one is appointed.
4. Website and a description of the services sold to India.
5. Bank account details for the business.

The GST portal manual for GSTR-5A allows filing with a DSC issued on an Indian PAN. The alternative is an EVC sent to the signatory's email and Indian mobile number. A foreign company without an Indian PAN or Indian mobile usually works through its representative. See our guide to PAN for a foreign company.

Does a foreign OIDAR supplier need a representative in India?

It does if it already has one. Under section 14(2) of the IGST Act, a person in India who represents the supplier for any purpose must register. That person pays IGST on the supplier's behalf. A supplier with no presence and no representative may appoint a person in India, who then becomes liable.

Situation	Who registers and pays	Basis
Supplier has an Indian representative for any purpose	The representative	Section 14(2), IGST Act
No presence or representative; supplier appoints a person	The appointed person	Section 14(2), IGST Act
No presence or representative; no appointment	The supplier itself, through REG-10	Section 14(1) and (2), IGST Act; rule 14
Foreign marketplace or intermediary arranges the sale	The intermediary, unless all four conditions in the proviso to section 14(1) are met	Proviso to section 14(1), IGST Act

"Represents for any purpose" is wide. A foreign group with an Indian subsidiary should check whether the subsidiary acts for the parent's digital business. Marketing the product or collecting payments are the usual signs. If it does, the subsidiary may be the representative that must register and pay. This also has income tax consequences. See our guide to permanent establishment risk.

An intermediary outside India that arranges OIDAR sales is treated as the supplier, unless four conditions hold:

1. Its invoice or receipt clearly identifies the service and its actual supplier abroad.
2. It does not authorise the charge, collect or process the payment, or carry responsibility for it.
3. It does not authorise delivery.
4. The general terms and conditions are set by the supplier, not the intermediary.

In our reading, app stores that collect payment fail the second condition, so they become the deemed supplier for the apps they sell.

How does B2B reverse charge work for Indian buyers of foreign SaaS?

The Indian buyer pays IGST on the subscription under reverse charge, in cash, and claims the same amount as input tax credit. The foreign invoice shows no Indian GST. The buyer issues a self invoice within 30 days under rule 47A of the CGST Rules. It reports the tax in GSTR-3B Table 3.1(d) and the credit in Table 4(A)(2).

For an unrelated foreign supplier, section 13(3) of the CGST Act fixes the time of supply. It is the earlier of the payment date and the day after 60 days from the supplier's invoice. Where the SaaS supplier is a group company, the date of entry in the buyer's books counts instead of the 60 day rule.

Reverse charge must be paid from the electronic cash ledger. The GST portal manual for GSTR-3B says reverse charge liabilities can be paid only from the cash ledger. A buyer with a large credit balance still pays the SaaS reverse charge in cash each month.

On 8 Oct 2026 the 57th GST Council recommended e invoicing for the import of services (PIB release, item 18(4)). It would cover taxpayers with aggregate annual turnover of INR 5 crore or more. Once notified, larger Indian buyers will e invoice their self invoices for foreign SaaS.

Our guide to reverse charge on import of services covers the buyer's side in detail.

How does a foreign supplier file GSTR-5A?

A registered OIDAR supplier files Form GSTR-5A for each month. It reports sales to non taxable online recipients by Indian State and sales to registered persons by GSTIN, with any interest. It pays the tax from the electronic cash ledger. The due date is the 20th of the following month. Rule 64 of the CGST Rules sets it, in the form substituted by Notification No. 51/2023-Central Tax from 1 Oct 2023.

GSTR-5A table	What it covers
Table 5	Taxable supplies to non taxable online recipients, by place of supply (State), with rate, taxable value, IGST and cess
Table 5A	Amendments to Table 5 for earlier periods
Table 5B	OIDAR supplies to registered persons in India on which the recipient pays reverse charge, by GSTIN and taxable value
Table 5C	Amendments to Table 5B
Table 5D	Online money gaming supplied to persons in India
Table 5E	Amendments to Table 5D
Table 6	Interest or any other amount, with the place of supply
Table 7	Tax, interest and other amounts payable and paid, with the debit entry number

The return has no table for input tax credit. All tax, interest and other dues go out of the electronic cash ledger. The GST portal manual also says the return cannot be filed after a part payment of tax. The full amount must be in the cash ledger first.

Table 5B gives the tax department a direct check on Indian buyers. A buyer whose GSTIN appears in a supplier's Table 5B, but who paid no reverse charge, is easy to find. We advise foreign suppliers to fill Table 5B carefully and to keep the customer's GSTIN with each invoice.

Online money gaming supplied from abroad has its own charging section, section 14A of the IGST Act, and is reported in Table 5D.

How do you calculate the IGST on B2C sales?

Take the rupee value of each B2C sale, net of GST, and apply 18 percent IGST. Convert foreign currency under rule 34(2) of the CGST Rules. It uses the accounting rate for the date of the time of supply. Group the result by the customer's State for Table 5.

Two pricing choices drive the arithmetic:

1. GST exclusive pricing: the customer pays the list price plus 18 percent. The list price is the taxable value.
2. GST inclusive pricing: the customer pays the list price only. The taxable value is the list price divided by 1.18.

Some global SaaS companies keep one list price and absorb the tax. In India that cuts the supplier's net revenue by about 15.25 percent of the gross price (18 divided by 118). The choice is commercial, but it must be made before launch, because changing displayed prices later is harder.

The time of supply for the supplier follows section 13(2) of the CGST Act. It is the earlier of the invoice date, if the invoice is issued on time, and the date the payment is received. For card payments taken at the start of a subscription, the payment date usually comes first.

How is the foreign SaaS company taxed beyond GST?

GST is only one layer. Income tax on the foreign supplier's Indian revenue is a separate question under the Income Tax Act, 2025 and the tax treaty. Indian business buyers may need to withhold tax on payments, depending on whether the payment is a royalty, fees for technical services or business profits.

1. Withholding: see our guide to TDS on payments to non residents under section 393 of the Income Tax Act, 2025.
2. Business connection: see our guide to significant economic presence.
3. Equalisation levy: both equalisation levies have been abolished. Our guide to the equalisation levy gives the dates.

A foreign SaaS company that hires staff or keeps servers in India should also test permanent establishment risk. That can change both the income tax and the GST answer, because an Indian establishment may need its own registration.

What changed in 2026

Topic	Old position	New position	Date	Instrument
GST rate structure	Several slabs	Standard rate 18 percent, merit rate 5 percent; digital services at 18 percent	22 Sep 2025	56th GST Council, PIB release of 3 Sep 2025
Intermediary place of supply	Section 13(8)(b) placed intermediary services at the intermediary's location	Default rule; place of supply follows the recipient	30 Mar 2026	Finance Act, 2026 (GST Council newsletter, March 2026)
GSTR-3B for B2B buyers	No separate liability breakup confirmation	Buyers confirm the "Tax Liability Breakup, As Applicable" tab	February 2026 tax period	GSTN portal update of 16 Mar 2026
E invoicing of B2B buyers' imports	Self invoices outside e invoicing	Recommended for aggregate annual turnover of INR 5 crore or more	8 Oct 2026 (recommendation)	57th GST Council, item 18(4)
Reverse charge statement for B2B buyers	Portal RCM Liability/ITC Statement	New rule 86D recommended	8 Oct 2026 (recommendation)	57th GST Council, item 5.1(2)

The intermediary change does not alter section 14. An intermediary that arranges OIDAR sales to non taxable online recipients is still governed by the proviso to section 14(1). The base OIDAR changes remain those of 1 Oct 2023. They are the wider definition in section 2(17) and the purpose free test in section 2(16).

Worked example

A US SaaS company sells project management software to Indian customers at USD 20 per user per month. It has no Indian office or representative. For August 2026 it bills USD 1,20,000 to GST registered Indian companies and USD 30,000 to individuals and unregistered firms. We use INR 88.00 to the US dollar as an assumed rate.

Sales to registered businesses

The company collects each customer's GSTIN at checkout and charges no Indian GST. It reports the USD 1,20,000 in Table 5B of GSTR-5A, by GSTIN. The customers pay reverse charge on INR 1,05,60,000, which is IGST of INR 19,00,800. They claim it back as credit.

Sales to unregistered customers

The company registered through Form GST REG-10 before its first Indian sale. It now pays IGST on the USD 30,000 of B2C and unregistered business sales.

Pricing choice	Gross received (INR)	Taxable value (INR)	IGST at 18% (INR)	Net revenue (INR)
GST exclusive (price plus tax)	31,15,200	26,40,000	4,75,200	26,40,000
GST inclusive (one global price)	26,40,000	22,37,288	4,02,712	22,37,288

Under inclusive pricing, the taxable value is INR 26,40,000 / 1.18 = INR 22,37,288. The IGST is INR 4,02,712. The company files GSTR-5A for August 2026 by 20 Sep 2026, reporting the B2C value by each customer's State in Table 5. It pays the IGST from the cash ledger before filing.

Location checks

The company tests two customers. Customer A has an Indian billing address and an Indian card, so two conditions point to India and the sale is taxable here. Customer B has a US billing address and a US card but logs in from an Indian IP address. Only one condition points to India, so the company does not treat B as located in India.

Late payment

Suppose the company pays the August tax of INR 4,75,200 on 20 Oct 2026, 30 days late. Interest runs at 18 percent a year under section 50(1) of the CGST Act. It is INR 4,75,200 x 18% x 30 / 365 = INR 7,030.

Common mistakes

1. Treating every Indian business as B2B. Only a customer with a regular GST registration counts. Fix: collect and validate the GSTIN before billing without tax.
2. Ignoring unregistered business customers. Since 1 Oct 2023 they are non taxable online recipients. Fix: charge IGST on every sale without a GSTIN.
3. Waiting for a turnover threshold. None applies to OIDAR suppliers. Fix: file Form GST REG-10 before the first B2C sale.
4. Relying on one location indicator. Section 13(12) needs two non contradictory conditions. Fix: store billing address, card country and IP country for every sale.
5. Leaving Table 5B blank. It is the department's check on B2B buyers. Fix: report every B2B sale with the buyer's GSTIN.
6. Forgetting the Indian representative rule. An Indian group company acting for the business may be liable. Fix: review what the Indian entity does for the digital business.
7. Charging Indian GST on a B2B invoice and letting the buyer also pay reverse charge. The tax is paid twice. Fix: show no Indian GST on invoices to registered buyers.
8. Calling bespoke services OIDAR. Human work sent by email is usually outside the definition. Fix: test the nature of each product line.

For help with REG-10 and GSTR-5A, email [email protected] with your product list and last quarter's Indian sales.

Checklist

1. List each product sold to Indian customers and test it against section 2(17) of the IGST Act.
2. Split Indian customers into GST registered buyers and everyone else.
3. Collect and validate the GSTIN of every business buyer at checkout.
4. Record at least two location indicators for every customer under section 13(12).
5. Decide between GST inclusive and GST exclusive pricing for India.
6. File Form GST REG-10 on the GST portal before the first sale to an unregistered customer.
7. Appoint an Indian representative or authorised signatory who can sign returns.
8. Issue invoices that show the customer's State and, for B2C, the IGST charged.
9. Convert sales at the rule 34(2) accounting rate on the time of supply date.
10. Fund the electronic cash ledger and pay the full tax before filing.
11. File Form GSTR-5A monthly, with B2C sales by State and B2B sales by GSTIN.
12. Review income tax, withholding and permanent establishment exposure each year.

Frequently Asked Questions

What are OIDAR services under GST?+

OIDAR means online information and database access or retrieval services. Section 2(17) of the IGST Act defines them as services delivered through IT over the internet or a network, whose nature makes supply impossible without IT. Examples include cloud services, online advertising, digital content, data storage and SaaS. Since 1 Oct 2023, human involvement does not matter.

Does a foreign SaaS company need GST registration in India?+

Yes, if it sells to any unregistered customer in India. Section 14 of the IGST Act makes the foreign supplier liable on those sales, and no turnover threshold applies. It registers through Form GST REG-10 under the simplified scheme. A supplier selling only to GST registered businesses need not register, because the buyers pay reverse charge.

Who pays GST when an Indian company buys foreign software online?+

If the Indian company is GST registered, it pays IGST itself under reverse charge and claims the credit. The foreign invoice carries no Indian GST. The buyer issues a self invoice and reports the tax in GSTR-3B Table 3.1(d) and the credit in Table 4(A)(2), paying the tax in cash.

Who is a non taxable online recipient after October 2023?+

Any unregistered person in India who receives OIDAR services, whatever the purpose of use. The Finance Act, 2023 substituted section 2(16) of the IGST Act from 1 Oct 2023. A person registered only to deduct TDS under section 51 of the CGST Act also counts as unregistered for this rule.

What is the GST rate on OIDAR services in India?+

OIDAR services carry 18 percent IGST. The 56th GST Council kept 18 percent as the standard rate when it moved to a two rate structure from 22 Sep 2025. The foreign supplier charges it on sales to unregistered customers, and registered Indian buyers pay it under reverse charge.

How does a foreign supplier decide if a customer is in India?+

Section 13(12) of the IGST Act deems the customer to be in India if any two of seven non contradictory conditions point to India. They include billing address, card issuer, IP address, bank, SIM country code, the address given online and a fixed landline. The supplier should record the indicators it used.

What is Form GSTR-5A and when is it due?+

Form GSTR-5A is the monthly return for a registered OIDAR supplier outside India. It reports B2C sales by Indian State in Table 5, B2B sales by GSTIN in Table 5B, and interest in Table 6. Tax is paid from the cash ledger. Rule 64 of the CGST Rules sets the 20th of the following month.

Can a foreign OIDAR supplier claim input tax credit in India?+

GSTR-5A has no table for input tax credit. The supplier pays all tax, interest and other dues from the electronic cash ledger. A foreign supplier that also runs Indian operations through a registered establishment handles that establishment's credit under its own regular registration.

Does a foreign SaaS company need an Indian representative for GST?+

Not always. Section 14(2) of the IGST Act requires an existing Indian representative to register and pay on the supplier's behalf. A supplier with no presence may appoint a person in India, who then becomes liable. Without either, the supplier registers itself through Form GST REG-10.

Are app stores and marketplaces liable for OIDAR GST?+

An intermediary outside India that arranges OIDAR sales is treated as the supplier unless it meets four conditions in the proviso to section 14(1) of the IGST Act. It must not collect or process payment, authorise delivery or set the terms. App stores usually collect payment, so they are usually liable.

Is a live online class or consulting call an OIDAR service?+

Usually not. The definition covers services whose nature makes supply impossible without IT. Live teaching or advice is human work that the internet only carries. It is still an import of services, so a GST registered Indian buyer pays reverse charge, but the foreign provider has no section 14 duty for it.

What happens if a foreign supplier charged GST to a registered Indian buyer?+

The tax may then be paid twice, once by the supplier in GSTR-5A and once by the buyer under reverse charge. Sales to registered persons should carry no Indian GST and appear in Table 5B. We fix this by collecting the GSTIN at checkout and correcting the invoice and Table 5 before filing.

Does the equalisation levy still apply to foreign digital services?+

No. Both equalisation levies have been abolished, so GST and income tax are now the taxes to manage. Our guide to the equalisation levy gives the dates. Income tax on the foreign supplier's Indian revenue depends on the Income Tax Act, 2025, the tax treaty and whether the supplier has an Indian presence.

What interest applies to late payment of OIDAR GST?+

Interest runs at 18 percent a year under section 50(1) of the CGST Act from the day after the due date until payment. It is reported in Table 6 of GSTR-5A and paid from the electronic cash ledger, together with the tax.

Sources

• Ministry of Law and Justice, Finance Act, 2023 (section 160, amendments to section 2 of the IGST Act), 31 Mar 2023, https://gstcouncil.gov.in/sites/default/files/2024-04/finance_act_of_2023.pdf
• Ministry of Finance, Notification No. 28/2023-Central Tax (commencement of sections 137 to 162 of the Finance Act, 2023), 31 Jul 2023, https://www.gstcouncil.gov.in/sites/default/files/2024-05/gst-ct-28-2023.pdf
• CBIC, Integrated Goods and Services Tax Act, 2017 as enacted on 12 Apr 2017 (sections 2, 13 and 14), https://cbic-gst.gov.in/aces/Documents/IGST-bill.pdf
• India Code, Integrated Goods and Services Tax Act, 2017 (updated text), https://www.indiacode.nic.in/bitstream/123456789/2251/1/A201713.pdf
• Gazette of India, Integrated Goods and Services Tax (Amendment) Act, 2023 (online money gaming, section 14A), https://egazette.gov.in/WriteReadData/2023/248184.pdf
• CBIC, Notification No. 10/2017-Integrated Tax (Rate), reverse charge on services (entry 1), 28 Jun 2017, https://cbic-gst.gov.in/hindi/pdf/integrated-tax-rate/Notification10-IGST.pdf
• GST Council Secretariat, Consolidated Notification No. 10/2017-Integrated Tax (Rate) as amended to 1 Apr 2019, https://gstcouncil.gov.in/sites/default/files/2024-02/10-reverse_charge-igst-01.04.2019.pdf
• Ministry of Finance, Notification No. 51/2023-Central Tax (rule 64, Form GST REG-10 and Form GSTR-5A substituted from 1 Oct 2023), 29 Sep 2023, https://gstcouncil.gov.in/sites/default/files/2024-05/51_eng.pdf
• CBIC, GST flier on OIDAR services, 20 Jul 2017, https://cbic-gst.gov.in/hindi/pdf/e-version-gst-fliers/OIDAR_online%20version_online%20version_20_July_2017.pdf
• GSTN, GST portal user manual for Form GSTR-5A, https://tutorial.gst.gov.in/userguide/returns/GSTR-5A.htm
• GSTN, GST portal user manual for Form GSTR-3B, https://tutorial.gst.gov.in/userguide/returns/Create_and_Submit_GSTR3B.htm
• CBIC, Central Goods and Services Tax Rules, 2017 (rules 14, 28 and 34), https://cbic-gst.gov.in/pdf/cgst-rules-30122017.pdf
• GST Council Secretariat, Newsletter March 2026 (Finance Act, 2026 and GSTN updates), https://gstcouncil.gov.in/sites/default/files/2026-04/newsletter-march-2026.pdf
• Ministry of Finance (PIB), Recommendations of the 57th Meeting of the GST Council, 8 Oct 2026, https://www.pib.gov.in/PressReleasePage.aspx?PRID=2320934
• Ministry of Finance (PIB), Recommendations of the 56th Meeting of the GST Council, 3 Sep 2025, https://www.pib.gov.in/PressReleasePage.aspx?PRID=2163555