²[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]

Notes:

1. Substituted by the Central Goods and Services Tax (Second Amendment) Rules, 2023 Notification No. 38/2023 – Central Tax dated 04.08.2023 w.e.f 01.10.2023

for the words-

“person in India other than”

The following shall be substituted namely-

“non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to”

2. Substituted by the Central Goods and Services Tax (ThirdAmendment) Rules, 2023 NotificationNo. 51/2023–Central Tax. dated 29.09.2023 w.e.f 01.10.2023

For rule 64-

64. Form and manner of submission of return by persons providing online information and database access or retrieval services.-

Every registered person providing online information and data base access or retrieval services from a place outside India to a ¹[non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to] 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.

the following shall be subsititued namely-

"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"