1[Rule 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.-

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 toin 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.]

1. Substituted vide Notification No. 51/2023-CT dated 29.09.2023 for "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.".