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of <h1>Telangana exempts certain service providers from filing annual returns and reconciliation statements under GST Act 2017, Section 24.</h1> The Telangana Government, under the Telangana Goods and Services Tax Act, 2017, has issued a notification exempting certain registered persons from filing annual returns in FORM GSTR-9 and reconciliation statements in FORM GSTR-9C. This applies to those registered under section 24 of the Act, specifically those providing online information and database access or retrieval services from outside India to unregistered persons in India. This exemption is based on the recommendations of the GST Council and is meant to simplify compliance for this specific class of service providers.
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