Form and manner of submission of return by persons providing online information and database access or retrieval services
Rule 5A
Bill
RETURNS
GST – Returns – Final Draft Rules 3-6-2017
5A. Form and manner of submission of return by persons providing online information and database access or retrieval services
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 pe
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