Grant of registration to a person supplying online information and database access or retrieval services from a place ou
Rule 14 of the CGST Rules
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
Free, always
No login, no paywall, no book to buy
In one line
An overseas supplier of online information and database access services to a non-taxable online recipient, or of online money gaming to a person in India, registers in REG-10 – a simplified registration with no physical presence in India.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,007 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) Any person supplying online information and database access or retrieval services from a place outside India to anon-taxable online recipient 2 [or any person supplying online money gaming from a place outside India to a person in India] 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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-09-29 · Inserted
51/2023-CTdated2
Inserted vide Notification No. 51/2023 -CT dated 29.09.2023.
2023-09-29 · Inserted
51/2023-CTdated2
Inserted vide Notification No. 51/2023 -CT dated 29.09.2023.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India