Section 64: Form and manner of submission of return by persons providing online information and database access or retrieval services

Q: What does Section 64 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) deal with?

Section 64 TCAPR pertains to "Form and manner of submission of return by persons providing online information and database access or retrieval services". It is part of the The CGST (Anti-Profiteering) Rules, 2017, a legislation enacted by the Parliament of India. Section 64 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs form and manner of submission of return by persons providing online information and database access or retrieval services. As verified on 19 May 2026.

Q: Is Section 64 TCAPR still in force?

Yes, Section 64 of the The CGST (Anti-Profiteering) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 64 TCAPR?

धारा 64 TCAPR is the Devanagari Hindi reference for Section 64 of the The CGST (Anti-Profiteering) Rules, 2017. Section 64 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs form and manner of submission of return by persons providing online information and database access or retrieval services. As verified on 19 May 2026.

Q: What is Dhara 64 TCAPR?

Dhara 64 TCAPR is the Roman Hindi reference for Section 64 of the The CGST (Anti-Profiteering) Rules, 2017. "Dhara" means "Section" in Hindi. Section 64 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs form and manner of submission of return by persons providing online information and database access or retrieval services. As verified on 19 May 2026.

Q: How to cite Section 64 of The CGST (Anti-Profiteering) Rules, 2017?

Cite as: "Section 64, The CGST (Anti-Profiteering) Rules, 2017 (TCAPR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Anti-Profiteering) Rules, 2017, § 64 (India).

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Thursday, 21 May 2026

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Section 64 TCAPR (The CGST (Anti-Profiteering) Rules, 2017): Form and manner of submission of return by persons providing online information and database access or retrieval services | Law on Tips | Law on Tips

Table of Contents

The CGST (Anti-Profiteering) Rules, 2017

Chapter IIIR — egistration

Section 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.