To provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (OIDAR services). - F.12(46)FD/Tax/2017-Pt-IV-19 - Rajasthan SGST
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Exemption from annual and reconciliation returns for foreign OIDAR suppliers to unregistered Indian recipients under prescribed procedure. Exemption is provided for registered non-resident suppliers of online information and database access or retrieval services supplied from outside India to unregistered recipients in India: such suppliers shall follow a special procedure and are not required to furnish the prescribed annual return or the prescribed reconciliation statement under the statutory annual return and reconciliation obligations.
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 and reconciliation returns for foreign OIDAR suppliers to unregistered Indian recipients under prescribed procedure.
Exemption is provided for registered non-resident suppliers of online information and database access or retrieval services supplied from outside India to unregistered recipients in India: such suppliers shall follow a special procedure and are not required to furnish the prescribed annual return or the prescribed reconciliation statement under the statutory annual return and reconciliation obligations.
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