Provisions under Rule 14 of CGST Rules, 2017 relating to “Registration of OIDAR Services Provider”:
CGST 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 or to a person supplying online money gaming from a place outside India to a person in India (Chapter III: Registration Rules) [*1&2]
(1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient or any person supplying online money gaming from a place outside India to a person in India [*3] 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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 14 introduced vide Notification 3/2017, effective 22/06/2017.
2. In the heading, the text “or to a person supplying online money gaming from a place outside India to a person in India” inserted from 01/10/2023 vide Notification 51/2023.
3. In sub-rule (1), the text “or any person supplying online money gaming from a place outside India to a person in India” inserted from 01/10/2023 vide Notification 51/2023.
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