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of <h1>Karnataka GST Act exempts foreign OIDAR suppliers from filing annual return GSTR-9 and reconciliation GSTR-9C.</h1> The Government of Karnataka, under the Karnataka Goods and Services Tax Act, 2017, exempts suppliers of Online Information Database Access and Retrieval Services (OIDAR) from outside India 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 Act and supplying services to unregistered persons in India. This notification, issued by the Finance Department, aims to simplify compliance for these specific service providers by waiving the requirement to submit these forms.
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