Section 64: Form and manner of submission of return by persons providing online information and database access or retrieval services

Q: What does Section 64 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 64 TCITCR pertains to "Form and manner of submission of return by persons providing online information and database access or retrieval services". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 64 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs form and manner of submission of return by persons providing online information and database access or retrieval services. As verified on 19 May 2026.

Q: Is Section 64 TCITCR still in force?

Yes, Section 64 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 64 TCITCR?

धारा 64 TCITCR is the Devanagari Hindi reference for Section 64 of the The CGST (Input Tax Credit) Rules, 2017. Section 64 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs form and manner of submission of return by persons providing online information and database access or retrieval services. As verified on 19 May 2026.

Q: What is Dhara 64 TCITCR?

Dhara 64 TCITCR is the Roman Hindi reference for Section 64 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 64 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs form and manner of submission of return by persons providing online information and database access or retrieval services. As verified on 19 May 2026.

Q: How to cite Section 64 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 64, 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, 2017, § 64 (India).

Law on Tips Editorial Board

- 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.