Exemption from annual GST return filing for non-resident suppliers of online information and database access services to unregistered Indian recipients. Persons registered under the registration provision supplying online information and database access or retrieval services from outside India to unregistered persons in India are notified as a class required to follow a special procedure and are exempted from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C; the notification is effective from the 2nd day of June, 2019.
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 GST return filing for non-resident suppliers of online information and database access services to unregistered Indian recipients.
Persons registered under the registration provision supplying online information and database access or retrieval services from outside India to unregistered persons in India are notified as a class required to follow a special procedure and are exempted from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C; the notification is effective from the 2nd day of June, 2019.
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