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Special Provision for Payment of Tax by a Supplier of Online Information and Database Access of Retrieval Services [ Seciton 14 of IGST Act, 2017]

Online information and database access or retrieval  services Section 14(1) of IGST Act, 2017- These are given below –
Nature of Supply of Services Person responsible for Payment of Tax

Online information and database access or retrieval services Section 14(1):

Supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by a non-taxable online recipient

the supplier of services located in a non-taxable territory shall be the person liable for paying integrated tax on such supply of services

Provided that in the case of supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by a non-taxable online recipient, an intermediary located in the non-taxable territory, who arranges or facilitates the supply of such services, shall be deemed to be the recipient of such services from the supplier of services in non-taxable territory and supplying such services to the non- taxable online recipient except when such intermediary satisfies the following conditions, namely:—

  1. the invoice or customer’s bill or receipt issued or made available by such intermediary taking part in the supply clearly identifies the service in question and its supplier in non-taxable territory;

  2. the intermediary involved in the supply does not authorise the charge to the customer or take part in its charge which is that the intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-taxable online recipient and the supplier of such services;

  3. the intermediary involved in the supply does not authorise delivery; and

  4. the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the supplier of services.

Who will seek registration where section 12(1) is applicable ? : The supplier of online information and database access or retrieval services referred to in sub-section (I) shall, for payment of integrated tax, take a single registration under the Simplified Registration Scheme to be notified by the Government:

Provided that any person located in the taxable territory representing such supplier for any purpose in the taxable territory shall get registered and pay integrated tax on behalf of the supplier:

Provided further that if such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he may appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax

 
Place of Supply of Services where Location of Supplier or Location of Recipient is Outside India [Section 13 of IGST Act, 2017] GST - Ready Reckoner in India Composition Scheme or Levy under the GST Law (Section 10(1) of CGST Act, 2017]
 

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