seen from Japan
seen from United States
seen from Malaysia
seen from Maldives
seen from Israel
seen from United States
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seen from China
seen from Australia
seen from United States
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GST Compliance – Form GSTR-5A (OIDAR Service Providers)
A. The Law Relevant Sections – CGST Act, 2017 Section 24: Compulsory registration for non-resident OIDAR service providers. Section 39(1): Furnishing of returns by every registered taxable person. Section 47: Late fee for delay in filing returns. Relevant Rules – CGST Rules, 2017 Rule 64: Prescribes return in Form GSTR-5A for providers of Online Information and Database Access or Retrieval…
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