Chapter III of CGST Rules,
2017
REGISTRATION
RULE 14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient (corresponding section 25)
(1) Any person supplying online information and database access or retrieval
services from a place outside India to a non-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.