Registration under IGST by supplier of online information and database access or retrieval services :
The supplier of online information and database access or retrieval services who is liable to pay IGST as per section 14(1) of GST Act shall, for payment of IGST, take a single registration under a Simplified Registration Scheme notified by Central Government – section 14(2) of IGST Act.
Any person located in taxable territory representing such supplier for any purpose in the taxable territory shall take a registration and pay IGST on behalf of the supplier:
If such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he may appoint a person in the taxable territory for the purpose of paying IGST and such person shall be liable for paying IGST- second proviso to Section 14(2) of IGST.