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.".