Rule 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 - Central Goods and Services Tax Rules, 2017

2 [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. - 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. ] ************* NOTES:- 1. Substituted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 w.e.f. 01-10-2023 before it was read as, person in India other than 2. Substituted vide NOTIFICATION NO. 51/2023 Central Tax dated 29-09-2023 w.e.f. 01-10-2023 before it was 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.