Section 14: Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient

Q: What does Section 14 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 14 TCITCR pertains to "Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 14 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient. As verified on 19 May 2026.

Q: Is Section 14 TCITCR still in force?

Yes, Section 14 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 14 TCITCR?

धारा 14 TCITCR is the Devanagari Hindi reference for Section 14 of the The CGST (Input Tax Credit) Rules, 2017. Section 14 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient. As verified on 19 May 2026.

Q: What is Dhara 14 TCITCR?

Dhara 14 TCITCR is the Roman Hindi reference for Section 14 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 14 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient. As verified on 19 May 2026.

Q: How to cite Section 14 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 14, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, § 14 (India).

Law on Tips Editorial Board

(1)

Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG-10, at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(2)

The applicant referred to in sub-rule (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.