Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). - F.1-11(91)-TAX/GST/2019 - Tripura SGST
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Exemption from annual return filing for non-resident suppliers of online information and database access services to unregistered Indian consumers. Exemption is granted to registered persons supplying online information and database access or retrieval services from outside India to unregistered persons in India, directing that this class need not furnish the annual return in FORM GSTR-9 and need not furnish the reconciliation statement in FORM GSTR-9C, pursuant to the State Government's notification made under the relevant GST statutory powers and procedures.
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 filing for non-resident suppliers of online information and database access services to unregistered Indian consumers.
Exemption is granted to registered persons supplying online information and database access or retrieval services from outside India to unregistered persons in India, directing that this class need not furnish the annual return in FORM GSTR-9 and need not furnish the reconciliation statement in FORM GSTR-9C, pursuant to the State Government's notification made under the relevant GST statutory powers and procedures.
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