Central Goods and Services Tax Rules, 2017
Chapter III - Registration
Rule 14 - Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient 1[or to a person supplying online money gaming from a place outside India to a person in India]1
(1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient 1[or any person supplying online money gaming from a place outside India to a person in India]1 shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG-10, at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST REG-06, subject to such conditions and restrictions and by such officer as may be notified by the Central Government on the recommendations of the Council.
1. Inserted (w.e.f. 01.10.2023) vide Notification No. 51/2023 – Central Tax dated 29.09.2023.
Notifications
- Notification No. 02/2017 - 19-06-2017 - Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.
- Notification No. 30/2019 - 28-06-2019 - Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services ("OIDAR services").
- Notification No. 04/2023 - 31-03-2023 - Amendment in CGST Rules
- Notification No. 51/2023 - 29-09-2023 - Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023
- Notification No. 04/2023 - 29-09-2023 - Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming
Forms
- Form No. FORM GST REG-06 - Registration Certificate
- Form No. FORM GST REG-10 - Application for registration of person supplying online money gaming from a place outside India to a person in India or for registration of person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient in India
