Rule 64 of CGST Rules 2017: Form and Manner of Submission of Return by Persons Providing OIDAR Services

Rule 64 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Form and Manner of Submission of Return by Persons Providing Online Information and Database Access or Retrieval (OIDAR) Services

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”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, 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.

Related Posts:

CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017  

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