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 Chapter III Registration
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Registration requirement for non-resident digital service providers: electronic application and issuance in prescribed forms under GST Any person supplying online information and database access or retrieval services from outside India to a non-taxable online recipient, or supplying online money gaming from outside India to a person in India, must electronically apply for registration on the common portal (directly or via a notified Facilitation Centre) using the prescribed form and electronic verification; upon compliance, registration will be granted in the prescribed form subject to notified conditions, restrictions and officer authorisation.
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 digital service providers: electronic application and issuance in prescribed forms under GST
Any person supplying online information and database access or retrieval services from outside India to a non-taxable online recipient, or supplying online money gaming from outside India to a person in India, must electronically apply for registration on the common portal (directly or via a notified Facilitation Centre) using the prescribed form and electronic verification; upon compliance, registration will be granted in the prescribed form subject to notified conditions, restrictions and officer authorisation.
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