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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....Dated: Shimla Dated 17th July, 2019 Notification No. 30/2019-State Tax In exercise of the powers conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as "the said Act"), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby notify the persons registered under section 24 of the said Act read with rule 14 ....