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    <description>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.</description>
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      <description>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.</description>
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