Procedure to Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient / Rule-14 of CGST Rules 2017

Rule-14 of CGST Rules 2017

14. Grant of reg­is­tra­tion to a per­son sup­ply­ing online infor­ma­tion and data­base access or retrieval ser­vices from a place out­side India to a non-tax­able online recipient.- 

(1) Any per­son sup­ply­ing online infor­ma­tion and data­base access or retrieval ser­vices from a place out­side India to a non-tax­able online recip­i­ent shall elec­tron­i­cal­ly sub­mit an appli­ca­tion for reg­is­tra­tion, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, in FORM GST REG-10, at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the

(2) The appli­cant referred to in sub-rule (1) shall be grant­ed reg­is­tra­tion, in FORM GST REG-06, sub­ject to such con­di­tions and restric­tions and by such offi­cer as may be noti­fied by the Cen­tral Gov­ern­ment on the rec­om­men­da­tions of the Council.