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 - Himachal Pradesh SGST
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Exemption from annual return and reconciliation filing for OIDAR suppliers providing services from outside India to unregistered recipients. Persons registered under section 24 and relevant rules supplying online information database access and retrieval services (OIDAR services) from outside India to unregistered persons in India shall follow a special procedure and are not required to furnish the annual return in FORM GSTR-9 or the reconciliation statement in FORM GSTR-9C under the Act and rules.
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 filing for OIDAR suppliers providing services from outside India to unregistered recipients.
Persons registered under section 24 and relevant rules supplying online information database access and retrieval services (OIDAR services) from outside India to unregistered persons in India shall follow a special procedure and are not required to furnish the annual return in FORM GSTR-9 or the reconciliation statement in FORM GSTR-9C under the Act and rules.
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