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.099/P.A.5/2017/S.148/2019 - Punjab SGST
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Exemption from annual return requirement for OIDAR suppliers supplying to unregistered persons, waiving reconciliation statement obligation. Exempts non-resident suppliers of online information and database access or retrieval services supplied from outside India to unregistered persons in India from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C under the Punjab Goods and Services Tax rules, prescribing that they follow a special procedural regime instead.
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 requirement for OIDAR suppliers supplying to unregistered persons, waiving reconciliation statement obligation.
Exempts non-resident suppliers of online information and database access or retrieval services supplied from outside India to unregistered persons in India from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C under the Punjab Goods and Services Tax rules, prescribing that they follow a special procedural regime instead.
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