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of <h1>Form GSTR-5A Required for Reporting Cross-Border Digital Services to Non-Taxable Indian Individuals Under GST Rules.</h1> The statutory provisions address the supply of online information and database access or retrieval services by entities located outside India to non-taxable individuals within India. It involves the use of Form GSTR-5A, as outlined in the GST Returns Final Draft Rules dated June 3, 2017. This form is required for reporting such transactions under the GST framework, ensuring compliance with taxation laws and regulations applicable to cross-border digital services.
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