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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....ed, Howrah, the 28th day of June, 2019 No. 30/2019-State Tax In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as "the said Act"), the Governor, on the recommendations of the Council, is pleased hereby to notify the persons registered under section 24 of the said Act read with r....