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

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..... base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India. - 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 1 .....

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..... ieval 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. - - statute, statutory provisions legislation, law, enactment, Acts .....

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