Rule 64 of CGST Rules 2017: Form and Manner of Submission of Return by Persons Providing OIDAR Services

Provisions under Rule 64 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Form and Manner of Submission of Return by Persons Providing Online Information and Database Access or Retrieval (OIDAR) Services”, are as under:

CGST Rule 64: Form and Manner of Submission of Return by Persons Providing Online Information and Database Access or Retrieval (OIDAR) Services (Chapter-VIII: Returns)

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 non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to 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. [Note 1]

Amendments History:

1. For the words “person in India other than”, the words “non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to” shall be substituted, effective October 1, 2023, vide Central Tax Notification 38/2023 dated 04/08/2023.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.