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GST Payment for OIDAR Services to Non-Taxable Recipients via ACES or SWIFT per Amended Rules 87(2) & 87(3).

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Full Text of the Document

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....Electronic Cash Ledger - payment of GST towards supplying online information and database access or retrieval services (OIDAR) from a place outside India to a non-taxable online recipient can be paid either through ACES or through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network - See Rule 87(2) and 87(3) as amended.....