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 | Knowledge Bank

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 Indi]-

14. (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] 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.

Note;

1. Inserted by the Central Goods and Services Tax (ThirdAmendment) Rules, 2023, NotificationNo. 51/2023–Central Tax Dated 29.09.2023 w.e.f 01.10.2023

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