Rule 7 - Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient - GST - Registration - Final Draft Rules 18-5-2017

7. Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient (1) Any person supplying online information and data base 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 EVC, 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.