Exemption from annual GST return for non resident suppliers of online database services to unregistered persons in India. Non resident suppliers of online information and database access or retrieval services to unregistered persons in India, registered under section 24 read with rule 14, are exempted from furnishing the annual return in FORM GSTR 9 and the reconciliation statement in FORM GSTR 9C under section 44 read with rule 80 by notification issued under section 148 of the Gujarat GST Act.