CGST 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 [Updated 2019]

CGST 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

Rule 14 (1)

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

Rule 14 (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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