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CHAPTER VIII - RETURNS
Rule 59 of CGST Rules - Form and m...
Rule 60 of CGST Rules - Form and m...
Rule 61 of CGST Rules - Form and m...
Rule 61A of CGST Rules - Manner of...
Rule 62 of CGST Rules - Form and m...
Rule 63 of CGST Rules - Form and m...
Rule 64 of CGST Rules - Form and m...
Rule 65 of CGST Rules - Form and m... Rule 66 of CGST Rules - Form and m... Rule 67 of CGST Rules - Form and m... Rule 67A of CGST Rules - Manner of... Rule 68 of CGST Rules - Notice to ... Rule 69 of CGST Rules - Matching o... Rule 70 of CGST Rules - Final acce... Rule 71 of CGST Rules - Communicat... Rule 72 of CGST Rules - Claim of i... Rule 73 of CGST Rules - Matching o... Rule 74 of CGST Rules - Final acce... Rule 75 of CGST Rules - Communicat... Rule 76 of CGST Rules - Claim of r... Rule 77 of CGST Rules - Refund of ... Rule 78 of CGST Rules - Matching o... Rule 79 of CGST Rules - Communicat... Rule 80 of GCST Rules - Annual ret... Rule 81 of CGST Rules - Final retu... Rule 82 of CGST Rules - Details of... Rule 83 of CGST Rules - Provisions... Rule 83A of CGST Rules - Examinati... Rule 83B of CGST Rules - Surrender... Rule 84 of CGST Rules - Conditions...Rule 64 of CGST Rules - Form and manner of submission of return by persons providing online information and database access or retrieval services
https://www.gstgyaan.com/rule-64-of-the-cgst-rules-form-and-manner-of-submission-of-return-by-persons-providing-online-information-and-database-access-or-retrieval-services
[1][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. [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. |
[1] Rule substituted by Rule 6 of The CGST(3rd A)R, 2023 vide Notification No. 51/2023-Central Tax dt. 29-09-2023 wef 01-10-2023. Earlier it read as
64. Form and manner of submission of return by persons providing online information and database access or retrieval services. Every registered person providing online information and data base access or retrieval services from a place outside India to a [1][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 shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof. |
Substituted for words “person in India other than” by Rule 10 of The CGSTR(2nd A), 2023 vide Notification No. 38/2023-Central Tax dt. 04-08-2023 wef 01-10-2023. |
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