Section 14: Grant of regist r ation to a person supplying online information and database access or retrieval services from a pla~e outside India to a non-taxable online recipient
Tgst Rules 2017State Rules of Tripura · 2017
( 1 )Any person supplying online informa1ion and database access or retrieval services from a place outside Jndia to a non-taxable online recipient shall electronically submit an applicati~n for registration, duly signed or verified through electronic verification code, in FOR:\11 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 FORl\tJ GST REG-06, subject to such conditi f ns and restrictions and by such officer as may be notified by the Central Governmt:nt on the recommendations of the Council.
Grant of regist r ation to a person supplying online information and database access or retrieval services from a pla~e outside India to a non-taxable online recipient
Jurisdiction
State of Tripura
Status
In force as published by the source
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