Person from outside India supplying online services to any person in India, will be considered as the class of registered person - 570/2019/10(120)/XXVII(8)/2019/CT-30 - Uttarakhand SGST
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Online information and database access services from outside India receive special GST compliance treatment with annual return exemptions. Persons registered under the special registration scheme who supply online information and database access or retrieval services from a place outside India to a recipient in India, other than a registered person, are notified as a class of registered persons for compliance under the special procedure. The notification identifies a distinct class of cross-border online service suppliers and exempts them from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C.
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.
Online information and database access services from outside India receive special GST compliance treatment with annual return exemptions.
Persons registered under the special registration scheme who supply online information and database access or retrieval services from a place outside India to a recipient in India, other than a registered person, are notified as a class of registered persons for compliance under the special procedure. The notification identifies a distinct class of cross-border online service suppliers and exempts them from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C.
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