CGST Rule 14 of Central Goods and Services Tax Rules, 2017 – 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 or to a person supplying online money gaming from a place outside India to a person in India

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-III Registration

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].

14. (1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient ¹[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.

References

Enforcement:

Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 610(E) dated 19.06.2017].

Amendments:

1. Inserted by Central Goods and Services Tax (Third Amendment) Rules, 2023 vide Notification No. 51/2023-Central Tax dated 29th September, 2023, w.e.f. 01.10.2023.

Notifications:

n1. Principal Commissioner of Central Tax, Bengaluru West and all the officers subordinate to him as the officers empowered to grant registration in case of OIDAR by a person located in non-taxable territory and received by a non-taxable online recipient, refer Notification No. 02/2017 – Integrated Tax dated 19.06.2017 and for online money gaming, refer Notification No. 04/2023 – Integrated Tax dated 29.09.2023.