GST REG - 10 - Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person
GST - Registration - Final Draft Rules 18-5-2017
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Overseas providers of online information and database access must register and appoint an Indian authorized signatory to remit GST. Registration application for non resident suppliers of online information and database access services to unregistered Indian recipients requires foreign entity identification, URLs, commencement date, resident Authorised Signatory details, bank account particulars, and a declaration to collect and remit tax. Applicants must upload proof of Indian place of business (ownership, lease, or consent), passport with visa or incorporation/licence documents, bank passbook/statement, and an authorization/resolution appointing the Authorised Signatory who must accept binding responsibility.
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.
Overseas providers of online information and database access must register and appoint an Indian authorized signatory to remit GST.
Registration application for non resident suppliers of online information and database access services to unregistered Indian recipients requires foreign entity identification, URLs, commencement date, resident Authorised Signatory details, bank account particulars, and a declaration to collect and remit tax. Applicants must upload proof of Indian place of business (ownership, lease, or consent), passport with visa or incorporation/licence documents, bank passbook/statement, and an authorization/resolution appointing the Authorised Signatory who must accept binding responsibility.
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