Section 64 in Himachal Pradesh Goods and Services Tax Rules, 2017
64. 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 person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.
