Provisions under Rule 64 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India”, are as under:
CGST Rule 64: Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India (Chapter-VIII: Returns) [rule 64 substituted from 01/10/2023: refer Note 2]
Every registered person either providing online money gaming from a place outside India to a person in India, or providing online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to a registered person other than a non-taxable online recipient, shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.
Amendments History:
1. The text “person in India other than” substituted with the text “non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to” from 01/10/2023 vide Notification 38/2023. (refer Note 2)
2. Rule 64 substituted from 01/10/2023 vide Notification 51/2023. Rule 64 before substitution:
“64. Form and Manner of Submission of Return by Persons Providing Online Information and Database Access or Retrieval (OIDAR) Services
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 non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to [text substituted from 01/10/2023: refer Note 1] 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.”
—–
| 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. |
| Latest Updates from CBIC |
| For index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/Rule-wise Text of GST Acts/Rules: GST Updates |