Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”) - 38/1/2017-Fin(R&C)(104)/3059 - Goa SGST
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Exemption for OIDAR service suppliers from filing annual GST returns and reconciliation statements for supplies to unregistered persons. Provides an exemption for registered non-resident suppliers of OIDAR services supplying to unregistered persons in India: such suppliers are not required to furnish the annual return normally filed under the Act, nor the reconciliation statement that accompanies the annual return, under the special procedural regime notified by the state government.
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 for OIDAR service suppliers from filing annual GST returns and reconciliation statements for supplies to unregistered persons.
Provides an exemption for registered non-resident suppliers of OIDAR services supplying to unregistered persons in India: such suppliers are not required to furnish the annual return normally filed under the Act, nor the reconciliation statement that accompanies the annual return, under the special procedural regime notified by the state government.
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