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 Database Access or Retrieval (OIDAR) Services”, are as under:
CGST Rule 64: Form and Manner of Submission of Return by Persons Providing Online Information and Database Access or Retrieval (OIDAR) Services (Chapter-VIII: Returns)
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.
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 Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).
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