Chapter III of CGST Rules,
2017
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] (corresponding section 25)
(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
2(80B)
“online money gaming” means online gaming in which players pay or deposit
money or money's worth, including virtual digital assets, in the expectation of
winning money or money's worth, including virtual digital assets, in any event
including game, scheme, competition or any other activity or process, whether or
not its outcome or performance is based on skill, chance or both and whether the
same is permissible or otherwise under any other law for the time being in
force;
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-Central Tax dt. 29.09.2023 [Para 3] (w.e.f. 01.10.2023)