Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Jharkhand exempts OIDAR service suppliers from annual return and reconciliation under GST Act 2017, Sec 148. Effective June 2019.</h1> The Government of Jharkhand, under section 148 of the Jharkhand Goods and Services Tax Act, 2017, exempts suppliers of Online Information Database Access and Retrieval Services (OIDAR) from furnishing an annual return in FORM GSTR-9 and a reconciliation statement in FORM GSTR-9C. This applies to those registered under section 24 of the Act, supplying services from outside India to unregistered persons in India. The notification, effective from 28th June 2019, outlines that these suppliers are not required to comply with the specified sections and rules of the Act and Rules.