Rule 64 of CGST Rule

Rule 64 of CGST Rule : Form and manner of submission of return by persons providing online information and data base access or retrieval services-

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.