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 (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 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.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that CGST Rules 1 to 26 (pertaining to Chapters on items, like 'Preliminary', 'Composition' and 'Registration') were initially notified by CBIC vide Central Tax Notification 03/2017 dt. 19/06/2017, applicable w.e.f. 22 June 2017 (or as may be specified in respective Rules).
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