Section 14: 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
Notifying the DGST Rules, 2017 on registration and composition levyUnion territory Rules of Delhi · 2017
(1)Any person supplying online information and database access or retrieval services from a place outside lndia 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 by the Government on the recommendations ofthe Council.
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
Jurisdiction
Union territory of Delhi
Status
In force as published by the source
Find the provision, not just read it
The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:
Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you
Need this as data, not as a page? Notifying the DGST Rules, 2017 on registration and composition levy is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.
