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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.... exercise of the powers conferred by Section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as "the said Act"), the Government of Karnataka, on the recommendations of the Council, hereby notifies the persons registered under Section 24 of the said Act read with rule 14 of the Karnataka Goods and Services Tax Rules, 2017, (hereinafter refer....