Chapter - VIII of CGST Rules, 2017
RETURNS
RULE 64. Form and manner of submission of return by persons providing online information and database access or retrieval services (corresponding section 39)
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.