GST Rules

How to file return of a persons providing online information and database access or retrieval services

Rule-64 of CGST Rules 

64.Form and manner of submission of return by persons providing online information and database  access  or  retrieval  – 

Every  registered  person  providing   online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.

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