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 or to a person supplying online money gaming from a place outside India to a person in India
Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient [or any person supplying online money gaming from a place outside India to a person in India]1 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.
1 Inserted vide notification 51/2023-CT dt 29.9.2023. Effective from 1.10.2023.
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.