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Exemption from annual return and reconciliation filing for non-resident suppliers of online information and database access services. Exempts registered persons supplying online information and database access or retrieval services from a place outside India to unregistered recipients in India from furnishing the annual return and the reconciliation statement, while subjecting them to a specified special procedure under the State GST framework.
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 return and reconciliation filing for non-resident suppliers of online information and database access services.
Exempts registered persons supplying online information and database access or retrieval services from a place outside India to unregistered recipients in India from furnishing the annual return and the reconciliation statement, while subjecting them to a specified special procedure under the State GST framework.
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