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<h1>Manipur Exempts OIDAR Service Providers from Annual Returns u/s 148 of GST Act 2017.</h1> The Government of Manipur, under Notification No. 10/2019-State Tax, exempts suppliers of Online Information Database Access and Retrieval Services (OIDAR) from furnishing an annual return (FORM GSTR-9) and reconciliation statement (FORM GSTR-9C) as per the Manipur Goods and Services Tax Act, 2017. This applies to those registered under section 24 of the Act, providing services from outside India to individuals in India, excluding registered persons. This exemption follows recommendations from the Council and is enacted under section 148 of the Act.