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    <title>To provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (OIDAR services).</title>
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    <description>Notification exempts suppliers of online information and database access or retrieval services (OIDAR) who supply from outside India to persons in India who are not registered taxpayers from furnishing the annual return in FORM GSTR-9 and from furnishing the reconciliation statement in FORM GSTR-9C under the Tamil Nadu GST rules and Act, thereby creating a special procedural dispensation for that class of registered persons.</description>
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