Every registered person providing online information and data base access or retrieval services from a place outside India to 103 Omitted vide Notf no. 20/2019-CT dt. 23.04.2019 104 Inserted vide Notf no. 20/2019-CT dt. 23.04.2019 105 Substituted vide Notf no. 20/2019-CT dt. 23.04.2019 for ―the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier‖ 106 Inserted vide Notf no. 20/2019-CT dt. 23.04.2019 Page 68 of 155 a person in India other than 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.
Section 64: Form and manner of submission of return by persons providing online information and database access or retrieval services
Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017
Where this provision sits
| Act | Central Goods and Services Tax Rules-Part-A dated 09.10.2019 |
|---|---|
| Section | 64 |
| Marginal note | Form and manner of submission of return by persons providing online information and database access or retrieval services |
| Jurisdiction | Central |
| Status | In force as published by the source |
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