Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”). - 30/2019 - State Tax

OIDAR supplier exemption: non-resident suppliers to unregistered Indian persons relieved from annual return and reconciliation filing. Suppliers located outside India registered under the GST registration provision for non-resident suppliers who supply OIDAR services to persons in India other than registered persons are exempted by notification from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C.

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Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”). - 30/2019 - State Tax - Chhattisgarh SGST

OIDAR supplier exemption: non-resident suppliers to unregistered Indian persons relieved from annual return and reconciliation filing.

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Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”). - 30/2019 - State Tax - Chhattisgarh SGST

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OIDAR supplier exemption: non-resident suppliers to unregistered Indian persons relieved from annual return and reconciliation filing.

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