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of <h1>Uttarakhand exempts foreign online service providers from filing GSTR-9 and GSTR-9C under GST Act 2017.</h1> The Government of Uttarakhand has issued a notification under the Uttarakhand Goods and Services Tax Act, 2017, specifying that individuals or entities supplying online information and database access or retrieval services from outside India to persons in India, excluding registered persons, are classified as registered persons. These suppliers are exempt from submitting an annual return in FORM GSTR-9 and a reconciliation statement in FORM GSTR-9C, as per the specified sections and rules of the Act. This decision is made in the public interest and follows recommendations from the Council.
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