Exemption from annual GST return obligations for non-resident OIDAR suppliers to unregistered Indian recipients under special procedure. Non-resident suppliers of online information and database access or retrieval services to unregistered persons in India, who are registered under the Act and Rules, are designated as a class permitted to follow a special procedure and are exempted from furnishing the annual return in Form GSTR-9 and the reconciliation statement in Form GSTR-9C.