Exemption from annual GST return filing for non resident suppliers of online information and database access to unregistered Indian persons. The notification designates registered persons supplying online information and database access services from outside India to unregistered persons in India as a specified class required to follow a special procedure and provides that those persons shall not be required to furnish the annual return in FORM GSTR 9 and shall not be required to furnish the reconciliation statement in FORM GSTR 9C.
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 non resident suppliers of online information and database access to unregistered Indian persons.
The notification designates registered persons supplying online information and database access services from outside India to unregistered persons in India as a specified class required to follow a special procedure and provides that those persons shall not be required to furnish the annual return in FORM GSTR 9 and shall not be required to furnish the reconciliation statement in FORM GSTR 9C.
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