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of <h1>Andhra Pradesh exempts certain online service providers from filing annual GST returns u/s 24 of the 2017 Act.</h1> The Andhra Pradesh government has issued a notification under the Andhra Pradesh Goods and Services Tax Act, 2017, exempting certain registered persons from filing an annual return. This applies to those registered under Section 24 of the Act, who supply online information and database access or retrieval services from outside India to individuals in India, excluding registered persons. These entities are not required to submit an annual return in FORM GSTR-9 or a reconciliation statement in FORM GSTR-9C, as per the specified rules and sections of the Act.
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