Exemption from annual return and reconciliation statement for non resident suppliers of OIDAR services to unregistered Indian recipients. Non resident suppliers of online information and database access or retrieval services to unregistered persons in India, who are registered under the applicable registration provisions and rules, are designated a special class and shall not be required to furnish the annual return in the prescribed annual return form nor the reconciliation statement in the prescribed reconciliation form under the State GST law and rules.