Meghalaya exempts OIDAR service suppliers from filing FORM GSTR-9 and GSTR-9C u/s 148 of GST Act 2017.
The Government of Meghalaya has issued a notification exempting suppliers of Online Information Database Access and Retrieval Services (OIDAR services) from furnishing an annual return in FORM GSTR-9 and a reconciliation statement in FORM GSTR-9C. This exemption applies to those registered under section 24 of the Meghalaya Goods and Services Tax Act, 2017, who supply these services from outside India to individuals in India, excluding registered persons. This decision was made under section 148 of the Meghalaya Goods and Services Tax Act, 2017, following the recommendations of the Council.
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