Rule 14 of CGST Rules 2017: Registration of OIDAR Services Provider

Rule 14 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Registration of OIDAR Services Provider

Provisions under Rule 14 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Registration of OIDAR Services Provider”, as per Notification dt. 19 June 2017 issued by the CBEC/ Central Govt., 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.

Related Posts:

Forms under CGST Rules 2017 for Registration

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

IGST Registration Authority (OIDAR Services): IGST Notification No. 2/2017

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