Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services - S.R.O. No. 480/2019 - Kerala SGST
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Exemption from Annual Return: non-resident suppliers of online database services relieved from filing GSTR-9 and GSTR-9C. The notification exempts registered persons supplying online information and database access or retrieval services from outside India to persons in India (other than registered persons) from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C, under the statutory provisions and rules governing those filings, and designates them to follow a special procedure.
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: non-resident suppliers of online database services relieved from filing GSTR-9 and GSTR-9C.
The notification exempts registered persons supplying online information and database access or retrieval services from outside India to persons in India (other than registered persons) from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C, under the statutory provisions and rules governing those filings, and designates them to follow a special procedure.
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