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    <title>Seeks to provide exemption from furnishing of Annual Return Reconciliation</title>
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    <description>The notification designates registered persons supplying online information and database access services from outside India to unregistered persons in India as a specified class required to follow a special procedure and provides that those persons shall not be required to furnish the annual return in FORM GSTR 9 and shall not be required to furnish the reconciliation statement in FORM GSTR 9C.</description>
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      <description>The notification designates registered persons supplying online information and database access services from outside India to unregistered persons in India as a specified class required to follow a special procedure and provides that those persons shall not be required to furnish the annual return in FORM GSTR 9 and shall not be required to furnish the reconciliation statement in FORM GSTR 9C.</description>
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