+91-8512-022-044 help@finodha.in

Claim your TDS Refund before it EXPIRE in

Day(s)

:

Hour(s)

:

Minute(s)

:

Second(s)

ITR Filing Starts Only

GST Return Filing Starts Only

Rule 64. Form and manner of submission of return by persons providing online information and  data  base  access  or  retrieval  services  and  by  persons  supplying  online  money gaming  from  a  place  outside  India  to  a  person  in  India.-

by | Aug 5, 2024 | GST | 0 comments

Consult an Expert: ITR Filing, GST Reg. & Pvt. Ltd. Registration

3 + 5 =

Important Keyword: section 14, Notification No. 51/2023-CT, FORM GSTR-5A.

GST Rule 64. Form and manner of submission of return by persons providing online information and  data  base  access  or  retrieval  services  and  by  persons  supplying  online  money gaming  from  a  place  outside  India  to  a  person  in  India.-

Every  registered  person  either providing online  money gaming from a place outside India to a person in India, or providing online  information  and  data  base  access  or  retrieval  services  from  a  place  outside  India  to  a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act,  2017  (13  of  2017)  or  to  a  registered  person  other  than  a  non-taxable  online  recipient, shall file return in FORM GSTR-5A on or before the twentieth day of the  month succeeding the calendar month or part thereof.]

1. Substituted vide Notification No. 51/2023-CT dated 29.09.2023 for “Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.”.

Read More: Notification No. 18/2017 – Integrated Tax (Rate): Integrated Goods and Services Tax exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – Integrated Goods and Services Tax exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

Web Stories: Notification No. 18/2017 – Integrated Tax (Rate): Integrated Goods and Services Tax exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – Integrated Goods and Services Tax exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

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