Form and manner of submission of return by persons providing online information and data base access or retrieval servic
Rule 64 of the CGST Rules
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An overseas supplier of online information and database access services, or of online money gaming to a person in India, files GSTR-5A by the twentieth of the following month.
The exact words of the law
767 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-09-29 · Substituted
51/2023-CTdated29
Substituted vide Notification No. 51/2023-CT dated 29.09.2023 for "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 twentie
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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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