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
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)