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    <title>Registered Persons Supplying Online Information and Data Base Access or Retrieval Services From a Place Outside India to a Person In India-Not Required to File Annual Return</title>
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    <description>Persons registered under GST who supply online information and database access or retrieval (OIDAR) services from outside India to a person in India, other than a registered person, are specified as a class of registered persons who are not required to furnish the annual return in FORM GSTR-9 nor the reconciliation statement in FORM GSTR-9C under the applicable provisions of the State GST Act and Rules.</description>
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      <description>Persons registered under GST who supply online information and database access or retrieval (OIDAR) services from outside India to a person in India, other than a registered person, are specified as a class of registered persons who are not required to furnish the annual return in FORM GSTR-9 nor the reconciliation statement in FORM GSTR-9C under the applicable provisions of the State GST Act and Rules.</description>
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