Form No. GST REG - 10 - Application for registration of person supplying online money gaming from a place outside India to a person in India or for registration of person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient in India
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Non-resident suppliers of online money gaming or OIDAR services must register, provide documents, and collect GST from Indian recipients. Form GST REG-10 requires non-resident suppliers of online money gaming or online information and database access or retrieval services to provide supplier and authorised signatory details, type of supply, commencement date and service URLs, and to appoint and provide particulars of an Indian representative if any; specified documentary evidence (passport/incorporation, licences/clearances, proof of place of business, bank proofs, and authorisation for signatory) must be uploaded, submissions are subject to online verification, and the authorised signatory must declare authority and undertake to charge, collect and deposit applicable tax from recipients in taxable territory.
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.
Non-resident suppliers of online money gaming or OIDAR services must register, provide documents, and collect GST from Indian recipients.
Form GST REG-10 requires non-resident suppliers of online money gaming or online information and database access or retrieval services to provide supplier and authorised signatory details, type of supply, commencement date and service URLs, and to appoint and provide particulars of an Indian representative if any; specified documentary evidence (passport/incorporation, licences/clearances, proof of place of business, bank proofs, and authorisation for signatory) must be uploaded, submissions are subject to online verification, and the authorised signatory must declare authority and undertake to charge, collect and deposit applicable tax from recipients in taxable territory.
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