Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient :
Any person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed, in form GST REG-09A, at the Common Portal.
The applicant referred to in sub-rule 6A(1) shall be granted registration, in form GST REG-06, subject to such conditions and restrictions and by such officer as may be notified by the Central Government on the recommendations of the Council – Rule 6A(2) of Registration Rules.