Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). - 12/2019 - No. FD 47 CSL 2017 - Karnataka SGST
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Exemption from annual GST return filing for registered foreign OIDAR suppliers supplying services to unregistered persons in India. Registered suppliers of Online Information Database Access and Retrieval (OIDAR) services who supply from outside India to unregistered persons in India are designated 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 under the relevant Act and rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from annual GST return filing for registered foreign OIDAR suppliers supplying services to unregistered persons in India.
Registered suppliers of Online Information Database Access and Retrieval (OIDAR) services who supply from outside India to unregistered persons in India are designated 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 under the relevant Act and rules.
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