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GST
- GST registration, including for overseas companies supplying online services to Indian consumers (OIDAR)
- Monthly and annual returns, input tax credit reconciliation and e-invoicing set-up
- Export of services: Letters of Undertaking (LUT) to export without paying IGST, and refund claims
- GST health checks and responses to notices, with qualified practitioners where representation is needed
Direct tax and cross-border payments
- Tax deduction at source (TDS) on payments to residents and non-residents, and quarterly TDS returns
- Treaty benefits: Tax Residency Certificates, Form 10F and permanent establishment risk
- Corporate tax planning support and transfer pricing documentation, prepared with chartered accountants
- Advance tax and annual return coordination
The Income-tax Act, 2025 replaced the Income-tax Act, 1961 from 1 April 2026. Many section numbers have changed, so older guidance should be checked against the new Act.
Common questions
Does a foreign company selling software to Indian customers need GST registration?
An overseas supplier of online information and database access or retrieval (OIDAR) services to Indian consumers who are not GST-registered generally has to register and pay GST in India. Business-to-business supplies are usually taxed under reverse charge by the Indian recipient.
What is an LUT and who needs one?
A Letter of Undertaking lets an exporter of goods or services make zero-rated supplies without paying IGST upfront. It is filed online each financial year.
Do you file tax returns and represent us before tax authorities?
Filings and any representation are done by or with qualified chartered accountants and tax practitioners who work with our team.
Tell us what you are working on. We reply within one business day with next steps and a fixed-fee or retainer proposal where possible.
Jurisdiction: IndiaLast reviewed: 26 October 2026General information, not legal or investment advice