Section 14(1) in Himachal Pradesh Goods and Services Tax Rules, 2017
(1)Any person supplying online information and database access or retrieval services from a place outside India to a nontaxable 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.
