CGST Rules Rule 14 — Grant of registration to a person supplying online information and database access or retrieval services

CGST Rules, 2017 · Grant of registration to a person supplying online information and database access or retrieval services

CGST Rules 2 Amendments

Quick Answer

Rule 14 of the CGST Rules, 2017 governs Grant of registration to a person supplying online information and database access or retrieval services. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 14 CGST: Grant of registration to a person supplying online — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 2

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(1)Any person supplying online information and database access or retrieval services from a place outside India to anon-taxable online recipient or any person supplying online money gaming from a place outside India to a person in India² 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.

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Amendment History

12Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.

2023↑ view in text

Inserted vide Notification No. 51/2023 -CT dated 29.09.2023.