# The Central Goods and Services Tax Rules, 2017, Rule 14: Grant of registration to a person supplying online information and database access or retrieval services

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/14/

## 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.

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