Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services - 30/2019–State Tax - Delhi SGST
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Exemption from annual return: suppliers from outside India of online information and database services need not file GSTR-9 or GSTR-9C. Suppliers located outside India supplying online information and database access or retrieval services to persons in India who are not registered persons 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, with effect from the commencement date stated in the notification.
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: suppliers from outside India of online information and database services need not file GSTR-9 or GSTR-9C.
Suppliers located outside India supplying online information and database access or retrieval services to persons in India who are not registered persons 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, with effect from the commencement date stated in the notification.
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