Question ID : 28409

OIDAR assessee Registration, GST return

My client develops and sells Apps on Playstore and Apple Store. CBEC link on OIDAR below does not clarify how a return is to be filed by an Indian assessee for India to India supplies (B2B or B2C). www.cbec.gov.inresourceshtdocs-cbecgstOIDAR_online20version_online20version_2020July202017.pdf,jsessionid65FDCC781D5BFF82E3273B76B3786D17 I also read up that GSTR 1 or 3B are not to be filed by such providers. Questions 1. Is the Registration under OIDAR any different from regular GST registered person? (not based on what I read by still wanted to clarify) 2. Does the assessee need to file any return? If so, which? 3. Who is responsible for deducting appropriate tax? (pls note that Google left it for my client to specify the tax rate, and it was Nil until we discovered it, without any notification from Google post GST). Many thanks in advance for your time. Best wishes for Makar Sankranti, Pongal, Bihu and Lohri. Regards Jatin Bhatt