Every registered person either providing online money gaming from a place outside India to a person in India, or providing online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to a registered person other than a non-taxable online recipient, 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 data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India
Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 2017
Where this provision sits
| Act | Maharashtra Goods and Services Tax Rules, 2017. |
|---|---|
| Section | 64 |
| Marginal note | Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India |
| Jurisdiction | State of Maharashtra |
| Status | In force as published by the source |
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