The Provision of section 24 of the Central Goods and Services Tax Act, 2017 requires the businessman engaged in supplying ‘online information and database access or retrieval services’ to obtain mandatory registration, also to be concerned with the location services are supplied from i.e. a place outside India to the business in India (other than a registered person). This person is liable for obtaining GST registration in accordance with the application in Form GST REG-10.
Latest Update
- The new advisory on GST REG-10 ‘Type of supply’ is now available on the official portal. View more
This article describes the procurement in Form GST REG-10 in filing the application. The detailed summary regarding the ‘online information and database access or Retrieval services’.
In the Integrated Goods and Services Tax Act, 2017 the terms ‘Online Information and Database Access or Retrieval Services’ (OIDAR) is aggrieved.
Characteristics of OIDAR
Services whose delivery is promoted by the IT on the internet or the electronic network.
The characteristics of service perform a similar automated mandate. It consists of minimum human intervention which is not possible to ensure in the inadequacy of IT. The electronic services constitute OIDAR services such as:
- Digital Data Storage
- Internet Advertising
- Online Games
- Giving Cloud Services
- The Supply of Digital Contents on the Internet
- In an Electronic form Via Laptop Giving the Details, Retrievable
- Through Telecommunication Networks Giving the E-books, Software, Music etc
Individual Classification for Applying for GST Enrolment in Form GST REG-10
In Form GST REG-10, in Central Goods and Services Tax Rules, 2017 the Rule 14 has the plan for filing the GST enrolment application.
According to the rule, only those people who give OIDAR solutions outside India to the online applicant are urged to file a GST application in Form GST REG-10 which is non-taxable. From the GST portal, these applications need to be filed on the internet.
In form GST REG-06 If the proper officer is provided then the certification of the GST enrollment will be given to the applicant.
GST Registration Application 10 Form Format
In Form REG-10, the enrolment of the GST application is classified into 2 parts that are Part-A and Part-B. The first step is to verify all the given information online and then in Part B the appellant is to be filed.
Information is to be given in Part A of form GST REG-10 is given as:
- Legal name
- Tax identification number/ unique number
- Name of the authorized signatory
- Email ID of the authorized signatory
- Details of representative appointed in India-
- Name
- Permanent Account Number (PAN)
- Email ID
- Mobile number
Details to be provided in Part-B of form GST REG-10:
- Details of authorized signatory:
- Name
- Gender
- Designation
- Date of Birth
- Father’s Name
- Nationality
- Aadhaar number (if any)
- Address
- Date of Commencement of the Online Service in India
- Uniform Resource Locators of the Website Through which Taxable Services are Provided
- Details of the Bank Account of the Representative in India:
- Account number
- Bank Name
- Type of account
- Branch address
