Rule 14 of CGST Rules - Grant of registration to a person supplying OIDAR services from a place outside India to a non-taxable online recipient

Last Updated: 29-09-2023

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].[2]

(1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient [3][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] Words inserted by Rule 3(i) of The CGST(3^rd A)R, 2023 vide Notification No. 51/2023-Central Tax dt. 29-09-2023 wef 01-10-2023.

[2] This Rule was inserted by Notification No. 03/2017-Central Tax dt. 19-06-2017 wef 22-06-2017.

[3] Words inserted by Rule 3(ii) of The CGST(3^rd A)R, 2023 vide Notification No. 51/2023-Central Tax dt. 29-09-2023 wef 01-10-2023.

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Rule 14 of CGST Rules - Grant of registration to a person supplying OIDAR services from a place outside India to a non-taxable online recipient