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]. –

Important Keyword: FORM GST REG-10, FORM GST REG-06.

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.

Read More: Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 – Goods and Services Tax dated 18.11.2019.

Web Stories: Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 – Goods and Services Tax dated 18.11.2019.

Official Income Tax Return filing website: https://incometaxindia.gov.in/