Every registered person providing online information and data base access or retrieval services from a place outside India to 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
The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 2017
Where this provision sits
| Act | The Central Goods and Services Tax (CGST) Rules 2017 |
|---|---|
| Section | 64 |
| Marginal note | Form and manner of submission of return by persons providing online information and database access or retrieval services |
| Jurisdiction | Union territory of Dadra and Nagar Haveli and Daman and Diu |
| Status | In force as published by the source |
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