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)

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Exemption for OIDAR services suppliers - annual return and reconciliation statement obligations not required for specified nonresident suppliers. Suppliers of online information and database access or retrieval services supplied from a place outside India to unregistered persons in India are notified as a class of registered persons supplying OIDAR services. Those notified persons are exempted from furnishing the annual return in Form GSTR-9 and the reconciliation statement in Form GSTR-9C under the Central Goods and Services Tax Act and Rules.

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Exemption for OIDAR services suppliers - annual return and reconciliation statement obligations not required for specified nonresident suppliers.

Suppliers of online information and database access or retrieval services supplied from a place outside India to unregistered persons in India are notified as a class of registered persons supplying OIDAR services. Those notified persons are exempted from furnishing the annual return in Form GSTR-9 and the reconciliation statement in Form GSTR-9C under the Central Goods and Services Tax Act and Rules.

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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)

Exemption for OIDAR services suppliers - annual return and reconciliation statement obligations not required for specified nonresident suppliers.

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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)

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Exemption for OIDAR services suppliers - annual return and reconciliation statement obligations not required for specified nonresident suppliers.

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