Provisions under Rule 64 of CGST Rules, 2017 relating to “Form and manner of submission of return by persons providing OIDAR services or supplying online money gaming from a place outside India to a person in India”:
CGST Rule 64: Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India (Chapter VIII: Returns) [*1&2]
Every registered person either providing online money gaming from a place outside India to a person in India, or providing online information and data base access or retrieval services from a place outside India to a 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 other than a non-taxable online recipient, shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.
Notes (History of Amendments in Bare Text):
1. CGST Rule 64 introduced vide Notification 10/2017, effective 01/07/2017.
2. The text “person in India other than” substituted with the text “non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to” from 01/10/2023 vide Notification 38/2023. [*3]
3. Rule 64 substituted from 01/10/2023 vide Notification 51/2023. Please refer Notification 10/2017 [*1] and Notification 38/2023 [*2] for text thereof before substitution.
| You can also visit CGST Rules, 2017 (last updated 31/12/2025) or GST Updates for more updates from time to time. |