Chapter - VIII of CGST Rules, 2017
RETURNS
2[RULE 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 (corresponding section 39)
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.]
[helldodold[RULE 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] [helldodold[person in India other than]helldod] 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.]helldod]
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