Important Keyword: FORM GST REG-10, FORM GST REG-06.
Table of Contents
GST 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 1[or to a person supplying online money gaming from a place outside India to a person in India]. –
(1) Any person supplying online information and database access or retrieval services from a place outside India to anon-taxable online recipient 2[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.
1. Inserted vide Notification No. 51/2023-CT dated 29.09.2023.
2. Inserted vide Notification No. 51/2023-CT dated 29.09.2023.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
NOTIFICATION No. 23/2024–Central Tax: Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7
NOTIFICATION No. 22/2024– CENTRAL TAX: Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act.
Notification No. 21/2024–Central Tax: Seeks to notify date under sub-section (1) of Section 128A of CGST Act.
0 Comments