Provisions under Rule 14 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Registration of OIDAR Services Provider”, are as under:
CGST Rule 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 or to a person supplying online money gaming from a place outside India to a person in India [text inserted from 01/10/2023: refer Note 1(a)] (Chapter-III: Registration Rules)
(1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient or any person supplying online money gaming from a place outside India to a person in India [text inserted from 01/10/2023: refer Note 1(b)] 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 Commissioner.
(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.
Amendments History:
1. Amendments from 01/10/2023 vide Notification 51/2023:
(a) the text “or to a person supplying online money gaming from a place outside India to a person in India” inserted in the heading;
(ii) The text “or any person supplying online money gaming from a place outside India to a person in India” inserted in sub-rule (1).
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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