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/
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