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GST RULES-64

¹[64 FORM AND MANNER OF SUBMISSION OF RETURN BY PERSONS PROVIDING ONLINE INFORMATION AND DATA BASE ACCESS OR RETRIEVAL SERVICES AND BY PERSONS SUPPLYING ONLINE MONEY GAMING FROM A PLACE OUTSIDE INDIA TO A PERSON IN INDIA.-

Every registered person either providing online money gaming from a place outside India to a person in India, or providing online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred toin section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to a registered person other than a non-taxable online recipient, shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.]

1. Substituted Vide Notification No. 51/2023, Dated : 29.09.2023, w.e.f. 01.10.2023. Before it was read as--------

"FORM AND MANNER OF SUBMISSION OF RETURN BY PERSONS PROVIDING ONLINE INFORMATION AND DATABASE ACCESS OR RETRIEVAL SERVICES.-

Every registered person providing online information and data base access or retrieval services from a place outside India to a ¹[non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to] a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof"

1. Substituted Vide Notification No. 38/2023, Dated : 04.08.2023, w.e.f. 01.10.2023. Before it was read as "person in India other than"