OIDAR services sector “untapped”, holds “tremendous” revenue potential: DGGI

Many providers of Online Information and Database Access or Retrieval (OIDAR) services, particularly those based abroad and unregistered with Indian tax authorities, represent a “relatively untapped” sector with “tremendous” revenue potential, according to a report by the Directorate General of GST Intelligence (DGGI).

The report highlights the unique challenges in enforcing tax compliance within this sector, which require innovative solutions to prevent revenue leakage. Among the proposed measures are registering with the KODEX platform to track data and information related to offshore suppliers,