GST Registration by a "person" Supplying Online Information and Data Base Access or Retrieval Services from a place outside India to a non-taxable online recipient
Any person supplying online information and data base 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 EVC, in FORM GST REG-10, at the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner.
The applicant 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.
