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of <h1>Foreign supplier providing online data, database or online gaming to Indian users must apply electronically for GST registration</h1> A supplier located outside India who provides online information and database access or retrieval services to non-taxable online recipients, or supplies online money gaming to persons in India, must electronically apply for GST registration using FORM GST REG-10 via the common portal, either directly or through a Commissioner-notified Facilitation Centre, and sign or verify the application electronically. Registration will be granted in FORM GST REG-06, subject to conditions, restrictions and by such officer as the Central Government may notify on the Council's recommendation.
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