https://www.taxtmi.com/article/detailed?id=7080 Cross border B2C OIDAR services provided by persons located outside the taxable territory to recipients in India are taxable from December 1, 2016. Amendments redefine OIDAR to include electronic services, remove OIDAR from Rule 9 of the POP Rules, and establish specific liability rules including the concept of a non assesse online recipient, deemed intermediary/representative liability, and registration, invoicing and return procedures for foreign suppliers (new forms ST 1A, ST 2A, ST 3C). CBEC issued clarificatory circulars and reverse charge provisions were aligned. en-us Mon, 14 Nov 2016 20:01:15 +0530 Mon, 14 Nov 2016 20:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7080 Cross border B2C OIDAR services provided by persons located outside the taxable territory to recipients in India are taxable from December 1, 2016. Amendments redefine OIDAR to include electronic services, remove OIDAR from Rule 9 of the POP Rules, and establish specific liability rules including the concept of a non assesse online recipient, deemed intermediary/representative liability, and registration, invoicing and return procedures for foreign suppliers (new forms ST 1A, ST 2A, ST 3C). CBEC issued clarificatory circulars and reverse charge provisions were aligned. Articles Service Tax Mon, 14 Nov 2016 20:01:15 +0530 https://www.taxtmi.com/article/detailed?id=7080