Registered Persons Supplying Online Information and Data Base Access or Retrieval Services From a Place Outside India to a Person In India-Not Required to File Annual Return - G.O.Ms.No. 362 - Andhra Pradesh SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Exemption from annual GST return: OIDAR suppliers outside India to Indian consumers need not file annual return or reconciliation. Persons registered under GST who supply online information and database access or retrieval (OIDAR) services from outside India to a person in India, other than a registered person, are specified as a class of registered persons who are not required to furnish the annual return in FORM GSTR-9 nor the reconciliation statement in FORM GSTR-9C under the applicable provisions of the State GST 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 GST return: OIDAR suppliers outside India to Indian consumers need not file annual return or reconciliation.
Persons registered under GST who supply online information and database access or retrieval (OIDAR) services from outside India to a person in India, other than a registered person, are specified as a class of registered persons who are not required to furnish the annual return in FORM GSTR-9 nor the reconciliation statement in FORM GSTR-9C under the applicable provisions of the State GST Act and Rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
