Rule 14 of CGST Rules -Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to a non-taxable online recipient

Rule 14 of CGST Rules -Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to a non-taxable online recipient

(updated as on 15.11.2017)

(1) Any person supplying online information and database access or retrieval servicesfrom a place outside India to a non-taxable online recipient shall electronically submit anapplication for registration, duly signed or verified through electronic verification code,in FORM GST REG-10, at the common portal, either directly or through a FacilitationCentre notified by the Commissioner. (2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GSTREG-06, subject to such conditions and restrictions and by such officer as may benotified by the Central Government on the recommendations of the Council.

---

CHAPTER III

REGISTRATION

Chapter IIIof CGST Rules, 2017 consists of nineteen rules relating toREGISTRATIONRULES under the GST regime. All this rules are available for your ready reference. Rule 8 :Application for registration Rule 9 :Verification of the application and approval Rule 10 :Issue of registration certificate Rule 11 :Separate registration for multiple business verticals within a State or a Union territory Rule 12 :Grant of registration to persons required to deduct tax at source or to collect tax atsource Rule 13 :Grant of registration to non-resident taxable person Rule 14 :Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to anon-taxable online recipient Rule 15 :Extension in period of operation by casual taxable person and non-resident taxableperson Rule 16 : Suo moto registration Rule 17 :Assignment of Unique Identity Number to certain special entities Rule 18 :Display of registration certificate and Goods and Services Tax IdentificationNumber on the name board Rule 19 :Amendment of registration Rule 20 :Application for cancellation of registration Rule 21 :Registration to be cancelled in certain cases Rule 22 :Cancellation of registration Rule 23 :Revocation of cancellation of registration Rule 24 :Migration of persons registered under the existing law Rule 25 :Physical verification of business premises in certain cases Rule 26 :Method of authentication

---