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of <h1>Tripura Exempts OIDAR Service Suppliers from Annual GSTR-9 and Reconciliation GSTR-9C Filing u/s 148. Effective July 2019.</h1> The Government of Tripura, exercising powers under section 148 of the Tripura State Goods and Services Tax Act, 2017, has issued a notification exempting suppliers of Online Information Database Access and Retrieval Services (OIDAR services) from furnishing an annual return in FORM GSTR-9 and a reconciliation statement in FORM GSTR-9C. This applies to those registered under section 24 of the Act, supplying services from outside India to unregistered persons in India. This exemption is based on recommendations from the Council and is effective as per the notification dated 1st July 2019.
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