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<h1>Bihar exempts OIDAR suppliers from filing annual return GSTR-9 and reconciliation statement GSTR-9C u/s 24.</h1> The notification issued by the Bihar Government exempts suppliers of Online Information Database Access and Retrieval Services (OIDAR) from furnishing an annual return in FORM GSTR-9 and a reconciliation statement in FORM GSTR-9C. This exemption applies to those registered under section 24 of the Bihar Goods and Services Tax Act, 2017, supplying services from outside India to unregistered persons in India. This decision, effective from July 3, 2019, is based on the powers conferred by section 148 of the Act and follows recommendations from the Council.