Exemption for Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services.

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Full Text of the Document

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....rcise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereinafter referred to as "the said Act"), the Government of Gujarat, on the recommendations of the Council, hereby notifies the persons registered under section 24 of the said Act read with rule 14 of the Gujarat Goods and Services Tax Rules, 2017, (hereinafter referred to as "the said ....