Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 14, verbatim (show)
Rule 14
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 1[or to a person supplying online money gaming from a place outside India to a person in India]. -
(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.
1. Inserted vide Notification No. 51/2023-CT dated 29.09.2023.
2. Inserted vide Notification No. 51/2023-CT dated 29.09.2023.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Offshore-supplier electronic application 14(1)
Questions to answer on the file11 questions
Grant under notified conditions and officer 14(2)
Questions to answer on the file10 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted vide Notification No. 51/2023-CT dated 29.09.2023.[2] |
| 2 | Inserted vide Notification No. 51/2023-CT dated 29.09.2023.[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 25 of the CGST Act, 2017 | Section 25 of the CGST Act, 2017 subsections (10), (11) prescribed by this provision | 25(10) "in such manner and within such period as may be prescribed"; 25(11) "in such form" (verified in Act record); 14(1) "application for registration"; 14(2) "FORM GST REG-06" |
| Section 2 of the IGST Act, 2017 | this provision defined by Section 2 of the IGST Act, 2017 | 14 title "online information and database access or retrieval services"; 14 title "non-taxable online recipient"; definitions are external to this rule |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 33/07/2018-GST | 23 February 2018 | Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg.. |
Notifications (7)
| Number | Date | Subject |
|---|---|---|
| Notification No. 18/2025-Central Tax | 31 October 2025 | Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025 |
| Notification No. 51/2023-Central Tax | 29 September 2023 | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023 |
| Notification No. 04/2023-Integrated Tax | 29 September 2023 | Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming made under this rule |
| Notification No. 30/2019-Central Tax | 28 June 2019 | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services ("OIDAR services"). |
| Notification No. 75/2017-Central Tax | 29 December 2017 | CGST (Fourteenth Amendment) Rules,2017 |
| Notification No. 03/2017-Central Tax | 19 June 2017 | Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument |
| Notification No. 02/2017-Integrated Tax | 19 June 2017 | Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient. made under this rule |
See also
- Section 25 of the CGST Act, 2017: procedure for registration
- Section 2 of the IGST Act, 2017: definitions
References
- Central Board of Indirect Taxes and Customs. "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". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- Notification No. 51/2023-Central Tax, dated 29 September 2023: Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023. Cited in CBIC footnotes 1 and 2.
External links
- CGST Rules, 2017, Rule 14 on the CBIC tax information portal