Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”) - 30 of 2019-State Tax - Mizoram SGST
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Exemption from annual return filing for non-resident OIDAR suppliers under Mizoram GST notification; reconciliation statement requirement waived. Suppliers of online information and database access or retrieval services (OIDAR services) registered under the non-resident supplier registration provision and supplying from outside India to persons in India who are not registered for GST are designated a class of registered persons that are exempted from furnishing the annual return in FORM GSTR-9 and from furnishing the reconciliation statement in FORM GSTR-9C, with those persons to follow the special procedure set out 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 filing for non-resident OIDAR suppliers under Mizoram GST notification; reconciliation statement requirement waived.
Suppliers of online information and database access or retrieval services (OIDAR services) registered under the non-resident supplier registration provision and supplying from outside India to persons in India who are not registered for GST are designated a class of registered persons that are exempted from furnishing the annual return in FORM GSTR-9 and from furnishing the reconciliation statement in FORM GSTR-9C, with those persons to follow the special procedure set out in the notification.
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