Rule 64 of the CGST Rules, 2017 – Form and manner of submission of return by persons providing online information and database 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.]

Note –

1. Substituted vide NN 38/2023-CT, dated 4-8-2023, w.e.f. 1-10-2023, it earlier read as “person in India other than”

2. Substituted vide NN 51/2023-CT, dated 29-9-2023, w.e.f. 1-10-2023, it earlier read as “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.”