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 64, verbatim (show)
Rule 64
1[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.-
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 toin 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.]
1. 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 twentieth day of the month succeeding the calendar month or part thereof.".
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 gaming supply population 64
Questions to answer on the file5 questions
Offshore online-information service population 64
Questions to answer on the file6 questions
GSTR-5A form and calendar-month coverage 64
Questions to answer on the file5 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | 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 twentieth day of the month succeeding the calendar month or part thereof.".[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 14 of the IGST Act, 2017 | this provision requires Section 14 of the IGST Act, 2017 | 64 "section 14 of the Integrated Goods and Services Tax Act, 2017" |
| Section 14A of the IGST Act, 2017 | this provision requires Section 14A of the IGST Act, 2017 | 64 "online money gaming" |
| Section 2 of the IGST Act, 2017 | this provision requires Section 2 of the IGST Act, 2017 | 64 "a non-taxable online recipient" |
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.
Notifications (7)
| Number | Date | Subject |
|---|---|---|
| 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. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 69/2017-Central Tax | 21 December 2017 | Seeks to extend the time limit for filing FORM GSTR-5A. |
| Notification No. 61/2017-Central Tax | 15 November 2017 | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 superseded by a later instrument |
| Notification No. 42/2017-Central Tax | 13 October 2017 | Seeks to extend the time limit for filing of FORM GSTR-5A superseded by a later instrument |
| Notification No. 25/2017-Central Tax | 28 August 2017 | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July superseded by a later instrument |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of Rule 64 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- No additional silent question identified; unresolved evidence remains open and legal classification is reserved to the auditor where specified
See also
- Section 14 of the IGST Act, 2017: special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 14A of the IGST Act, 2017: special provision for specified actionable claims supplied by a person located outside taxable territory
- Section 2 of the IGST Act, 2017: definitions
References
- Central Board of Indirect Taxes and Customs. "Rule 64. Form and manner of submission of return by persons providing online information and database access or retrieval services". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. 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 footnote 1.
External links
- CGST Rules, 2017, Rule 64 on the CBIC tax information portal