from a place outside India to a non-taxable online recipient. - (1) Any person supplying online information and database access or retrieval services from a place outside India to anon- 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 Central Government on the recommendations of the Council.
","words":109,"text_source":"published"},"rule":{"number":"14","heading":"Grant of registration to a person supplying online information and database access or retrieval services","text":"from a place outside India to a non-taxable online recipient. - (1) Any person supplying online information and database access or retrieval services from a place outside India to anon- 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 Central Government on the recommendations of the Council.","html":"from a place outside India to a non-taxable online recipient. - (1) Any person supplying online information and database access or retrieval services from a place outside India to anon- 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 Central Government on the recommendations of the Council.
","words":109,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/14/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}