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 or to a person supplying online money gaming from a place outside India to a person in India - Central Goods and Services Tax Rules, 2017

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].- (1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient 2 [ 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. *************** NOTES:- 1. Inserted vide NOTIFICATION NO. 51/2023 Central Tax dated 29-09-2023 w.e.f. 01-10-2023 2. Inserted vide NOTIFICATION NO. 51/2023 Central Tax dated 29-09-2023 w.e.f. 01-10-2023