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<h1>Goa exempts OIDAR service suppliers from filing GSTR-9 and GSTR-9C u/s 148 of GST Act 2017.</h1> The Government of Goa, utilizing its authority under section 148 of the Goa Goods and Services Tax Act, 2017, has issued a notification exempting suppliers of Online Information Database Access and Retrieval Services (OIDAR) from the obligation to file 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, supplying services from outside India to unregistered persons in India. This decision follows recommendations from the Council and is effective as per the outlined special procedure.