Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). - 30/2019 - Central GST (CGST)

India Exempts Foreign OIDAR Suppliers from Annual Return and Reconciliation under CGST Act Sections 24 & 148.

The Government of India, through Notification No. 30/2019 dated June 28, 2019, exempts suppliers of Online Information Database Access and Retrieval Services (OIDAR) from outside India to unregistered persons in India from furnishing an annual return and reconciliation statement. This exemption applies to those registered under section 24 of the Central Goods and Services Tax Act, 2017, and is enacted under section 148 of the same Act. Consequently, these suppliers are not required to submit FORM GSTR-9 or FORM GSTR-9C, as stipulated under section 44 and rule 80 of the Central Goods and Services Tax Rules, 2017.