Rule 7 - Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient
GST - Registration - Final Draft Rules 18-5-2017
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Registration requirement for non-resident suppliers of online database services: electronic application and conditional grant follow prescribed procedure. Any person supplying online information and database access or retrieval services from outside India to a non-taxable online recipient must electronically submit an application on the Common Portal, directly or through a facilitation centre, signed or verified through EVC; registration will be granted in the prescribed form subject to conditions, restrictions and designated officers notified by the Central Government on the recommendations of the Council.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration requirement for non-resident suppliers of online database services: electronic application and conditional grant follow prescribed procedure.
Any person supplying online information and database access or retrieval services from outside India to a non-taxable online recipient must electronically submit an application on the Common Portal, directly or through a facilitation centre, signed or verified through EVC; registration will be granted in the prescribed form subject to conditions, restrictions and designated officers notified by the Central Government on the recommendations of the Council.
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