Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”). - S.O. No. 68 - 30/2019-State Tax - Jharkhand SGST
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Exemption from annual return and reconciliation obligations for OIDAR suppliers outside India supplying to unregistered persons in India. Exemption from furnishing annual return and reconciliation statement is provided for registered persons supplying OIDAR services from outside India to unregistered recipients in India; such persons are not required to file Form GSTR 9 or Form GSTR 9C and must follow the special procedural framework prescribed by the notification under the State GST statute, effective from a specified prior date.
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 return and reconciliation obligations for OIDAR suppliers outside India supplying to unregistered persons in India.
Exemption from furnishing annual return and reconciliation statement is provided for registered persons supplying OIDAR services from outside India to unregistered recipients in India; such persons are not required to file Form GSTR 9 or Form GSTR 9C and must follow the special procedural framework prescribed by the notification under the State GST statute, effective from a specified prior date.
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