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 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: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 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 Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.