GST return exemption for offshore digital service suppliers to unregistered persons includes annual return and reconciliation statement relief. Persons registered under section 24 read with rule 14, supplying online information and database access or retrieval services from outside India to unregistered persons in India, are subjected to a special procedure. They are not required to furnish the annual return in FORM GSTR-9 under section 44(1) read with rule 80(1), and are also exempt from furnishing the reconciliation statement in FORM GSTR-9C under section 44(2) read with rule 80(3).
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.
GST return exemption for offshore digital service suppliers to unregistered persons includes annual return and reconciliation statement relief.
Persons registered under section 24 read with rule 14, supplying online information and database access or retrieval services from outside India to unregistered persons in India, are subjected to a special procedure. They are not required to furnish the annual return in FORM GSTR-9 under section 44(1) read with rule 80(1), and are also exempt from furnishing the reconciliation statement in FORM GSTR-9C under section 44(2) read with rule 80(3).
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