Provision of section 24 of the Central Goods and Services Tax Act, 2017 mandates the person engaged in supplying ‘online information and database access or retrieval services’ to obtain compulsory registration, when the services are supplied from a place outside India to a person in India (other than a registered person). Such a person can obtain GST registration by filing an application in Form GST REG-10.

The present article briefly explains the provisions surrounding the filing of an application in Form GST REG-10.

Understanding the meaning of the term ‘online information and database access or Retrieval services’-

The term ‘Online Information and Database Access or retrieval Services’ (OIDAR) is defined under the Integrated Goods and Services Tax Act, 2017. The features of OIDAR service are-

  • Services whose delivery is facilitated by the information technology over an internet/ electronic network; and
  • The nature of service renders the supply of the same essentially automated. It involves minimum human intervention and the same is impossible to ensure in absence of the information technology; and
  • OIDAR services also include electronic services like-
    • Online gaming.
    • Internet advertising.
    • Digital data storage.
    • Providing cloud services.
    • Providing e-books, music, movie, software etc. through telecommunication networks.
    • Providing data, retrievable etc. in electronic form through a computer network.
    • Online supply of digital contents.

GST Registration

Category of the person applying for GST registration in Form GST REG-10-

Rule 14 of the Central Goods and Services Tax Rules, 2017 covers the provisions of filing of GST registration application in Form GST REG-10.

As per the rule, only those OIDAR service provider engaged in supplying services from a place outside India to a non-taxable online recipient is required to file GST registration application in Form GST REG-10. Such an application is to be filed electronically through the GST portal.

If the proper officer is satisfied, the GST registration certificate will be issued to the applicant in Form GST REG-06.

Coverage of Form GST REG-10-

GST registration application in Form GST REG-10 is divided into two parts i.e., Part-A and Part-B. Firstly, all the information submitted in Part-A will be verified online and only then, Part-B can be filed by the applicant. Details to be provided in Part-A of Form GST REG-10 is listed hereunder-

1. Legal name.

2. Tax identification number/ unique number.

3. Name of the authorized signatory.

4. Email ID of the authorized signatory.

5. Details of representative appointed in India-

a. Name,

b. Permanent Account Number (PAN),

c. Email ID, and

d. Mobile number.

Details to be provided in Part-B of Form GST REG-10 is listed hereunder-

1. Details of authorized signatory-

a. Name,

b. Gender,

c. Designation,

d. Date of Birth,

e. Father’s Name,

f. Nationality,

g. Aadhaar number (if any), and

h. Address.

2. Date of commencement of the online service in India.

3. Uniform Resource Locators of the website through which taxable services are provided.

4. Details of the bank account of the representative in India-

a. Account number,

b. Bank Name,

c. Type of account,

d. Branch address, and

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