To provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (OIDAR services). - G.O. Ms. No. 95 - II(2)/CTR/498(c-2)/2019 - Tamil Nadu SGST
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Exemption from annual return and reconciliation statement filings for OIDAR suppliers supplying from outside India to unregistered persons. Notification exempts suppliers of online information and database access or retrieval services (OIDAR) who supply from outside India to persons in India who are not registered taxpayers from furnishing the annual return in FORM GSTR-9 and from furnishing the reconciliation statement in FORM GSTR-9C under the Tamil Nadu GST rules and Act, thereby creating a special procedural dispensation for that class of registered persons.
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 statement filings for OIDAR suppliers supplying from outside India to unregistered persons.
Notification exempts suppliers of online information and database access or retrieval services (OIDAR) who supply from outside India to persons in India who are not registered taxpayers from furnishing the annual return in FORM GSTR-9 and from furnishing the reconciliation statement in FORM GSTR-9C under the Tamil Nadu GST rules and Act, thereby creating a special procedural dispensation for that class of registered persons.
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