Rule 14 CGST Rules 2017

( Rule 14 CGST Rules 2017 explains 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.  and is covered in Chapter III   – Registration   : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 )

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.

14. (1) Any person supplying online information and database 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 electronic verification code, 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 1 by the Central Government on the recommendations of the Council.

Note 1 :  For Officers notified under rule 14(2), vide Notification No. 2/2017 (Integrated Tax), dated 19-6-2017.

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