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Rule 64 - Form and manner of submission of return by persons providing online information and database access or retrieval services

[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. [2]

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 to in 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] Rule substituted by Rule 6 of The CGST(3rd A)R, 2023 vide Notification No. 51/2023-Central Tax dt. 29-09-2023 wef 01-10-2023. Earlier it read as

64. 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.

Substituted for words “person in India other than” by Rule 10 of The CGSTR(2nd A), 2023 vide Notification No. 38/2023-Central Tax dt. 04-08-2023 wef 01-10-2023.

 

 

[2] This Rule was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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