Registration and online tax payment procedure prescribed for non-taxable OIDAR service providers

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The Central Government has issued 4 notifications, namely Notification No. 46/2016-ST, 47/2016-ST, 48/2016-ST and 49/2016-ST all dated November 9, 2016, coming into force with effect from December 1, 2016 whereby Service tax would be chargeable on ‘Online Information and Database Access or Retrieval (OIDAR) Services’ provided by any person located in non-taxable territory and by Government, Local Authority, Governmental Authority, or an individual in relation to any purpose other than commerce, industry or any other business or profession.

Now, procedure has been prescribed for registration & online payment of Service tax in respect of OIDAR services rendered by non-taxable territory (NTT) assessees.

Such assessees are required to file Form ST-1A whereupon Form ST-2A (Registration Certificate) shall be generated automatically. In regard to payment process, taxpayer need to have internet banking account in one of 7 prescribed  banks  viz. BNP Paribas, Citibank, DBS, Deutsche Bank, HSBC, Standard Chartered and Bank of America.

The Payment will be routed through replica of EASIEST e-Payment portal. Here, the taxpayer will enter the 15 digit assessee code allotted by Department. Further, the following accounting codes are prescribed in this regard

Description of Service

Service Tax Accounting Code

Interest

Penalties

ONLINE INFORMATION AND DATABASE ACCESS SERVICE AND / OR RETRIEVAL SERVICE THROUGH COMPUTER NETWORK (OIDAR)

0153

0154

1333

KRISHI KALYAN CESS

1509

1510

1512

SWACHH BHARATH CESS

1493

1494

1496

Using the EASIEST web portal (https://cbec-easiest.gov.in), the taxpayer can view / download GAR-7 challan evidencing payment of Service taxes.

Read more at: https://www.aces.gov.in/Documents/Procedure_for_OIDAR_payments_by_foreigners_IDBI.pdf 

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