Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”).

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Full Text of the Document

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....e powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as "the said Act"), the Governor of Bihar, on the recommendations of the Council, hereby notifies the persons registered under section 24 of the said Act read with rule 14 of the Bihar Goods and Services Tax Rules, 2017, (hereinafter referred to as "the said rules"), supplying onli....