Rule 64 - Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India
Central Goods and Services Tax Rules, 2017 Chapter VIII Returns
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Filing obligation for online information and database services: monthly return in FORM GSTR-5A due each succeeding month's due date. Registered persons located outside India supplying online information and database access or retrieval services, or supplying online money gaming to persons in India or to a non-taxable online recipient, must file return in FORM GSTR-5A for each calendar month or part thereof on or before the twentieth day of the month succeeding the relevant calendar month.
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.
Filing obligation for online information and database services: monthly return in FORM GSTR-5A due each succeeding month's due date.
Registered persons located outside India supplying online information and database access or retrieval services, or supplying online money gaming to persons in India or to a non-taxable online recipient, must file return in FORM GSTR-5A for each calendar month or part thereof on or before the twentieth day of the month succeeding the relevant calendar month.
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