THE TELANGANA GOODS AND SERVICES TAX ACT, 2017 (TELANGANA ACT NO. 23 OF 2017) OIDAR - COMPULSORY REGISTRATION - NEED NOT TO FILE FORM GSTR-9 AND FORM GSTR-9C. - G.O.Ms.No. 88 - Telangana SGST
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OIDAR registration: suppliers from outside India exempted from filing annual GSTR-9 and reconciliation GSTR-9C returns. Notification designates persons registered as providers of online information and database access or retrieval services from outside India to unregistered persons in India as a special class and relieves them from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C under the relevant provisions of the Act and Rules.
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.
OIDAR registration: suppliers from outside India exempted from filing annual GSTR-9 and reconciliation GSTR-9C returns.
Notification designates persons registered as providers of online information and database access or retrieval services from outside India to unregistered persons in India as a special class and relieves them from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C under the relevant provisions of the Act and Rules.
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