Exemption from annual GST return filing for non-resident OIDAR suppliers to unregistered Indian recipients under a special procedure. Non-resident suppliers of OIDAR services supplying from outside India to unregistered persons in India, who are registered under the applicable non-resident supplier registration provisions and subject to the special procedure, are exempted from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C.