To provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (OIDAR services). - 19/2019-(State Tax) - Arunachal Pradesh SGST
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Exemption for OIDAR service suppliers: relief from filing annual return and reconciliation statement under GST rules. Persons registered under section 24 read with rule 14 supplying Online Information and Database Access or Retrieval (OIDAR) services from outside India to an unregistered person in India are notified as a special class and are exempted from furnishing the annual return in Form GSTR-9 and the reconciliation statement in Form GSTR-9C under the relevant provisions of the Arunachal Pradesh 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 for OIDAR service suppliers: relief from filing annual return and reconciliation statement under GST rules.
Persons registered under section 24 read with rule 14 supplying Online Information and Database Access or Retrieval (OIDAR) services from outside India to an unregistered person in India are notified as a special class and are exempted from furnishing the annual return in Form GSTR-9 and the reconciliation statement in Form GSTR-9C under the relevant provisions of the Arunachal Pradesh GST Act and Rules.
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