Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). - 10/2019-State Tax - Manipur SGST
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OIDAR supplier exemption: registered nonresident suppliers relieved from annual return and reconciliation obligations for supplies to unregistered recipients. Notification under section 148 designates persons registered under section 24 supplying OIDAR services from outside India to unregistered persons in India as a special class and exempts them from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C under section 44 and the corresponding 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 supplier exemption: registered nonresident suppliers relieved from annual return and reconciliation obligations for supplies to unregistered recipients.
Notification under section 148 designates persons registered under section 24 supplying OIDAR services from outside India to unregistered persons in India as a special class and exempts them from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C under section 44 and the corresponding rules.
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