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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]

(1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient ²[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. Inserted Vide Notification No. 51/2023, Dated : 29.09.2023, w.e.f. 01.10.2023.

2. Inserted Vide Notification No. 51/2023, Dated : 29.09.2023, w.e.f. 01.10.2023.