Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). - FTX.56/2017/471 - Assam SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Exemption from annual return and reconciliation filings for OIDAR suppliers supplying to unregistered Indian persons takes effect. Notification exempts registered 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 section 44 and rule 80; the special procedure applies and the exemption is effective from 28 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 return and reconciliation filings for OIDAR suppliers supplying to unregistered Indian persons takes effect.
Notification exempts registered 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 section 44 and rule 80; the special procedure applies and the exemption is effective from 28 June 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
