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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