GST Reconciliation · GST Legal Library
Central Goods and Services Tax Rules, 2017

Rule 64 — Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India

CGST Rules · Current in India Code record

Rule reference

Rule: 64

Subject: Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India

Chapter: CGST Rules

Current in India Code record

Legal text and verification

This is the Rule-wise reference page in the GSTReconciliation.in legal library. The statutory wording should be checked against the applicable consolidated Rules and amendment notifications for the relevant tax period.

Primary source: India Code 2.0 — Central Goods and Services Tax Rules, 2017. This automatically generated page does not invent or reproduce unverified statutory wording.

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Practical note

GST Rules are amended through notifications. For professional or compliance use, verify the version applicable to the relevant date and the corresponding Gazette notification.