CGST Notification 30/2019

Title	Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(OIDAR services).
Number	30/2019
Date	28-06-2019
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In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as “the said
Act”), the Central Government, on the recommendations of the Council, hereby
notifies the persons registered under section 24 of the said Act read with rule
14 of the Central Goods and Services Tax Rules, 2017, (hereinafter referred to
as “the said rules”), supplying online information and data base access or
retrieval services from a place outside India to a person in India, other than
a registered person as the class of registered persons who shall follow the
special procedure as mentioned below.
The said persons shall not be required to furnish an annual return in FORM
GSTR-9 under sub-section (1) of section 44 of the said Act read with
sub-rule (1) of rule 80 of the said rules.
The said persons shall not be required to furnish reconciliation statement
in FORM GSTR-9C under sub-section (2) of section 44 of the said Act read
with sub-rule (3) of rule 80 of the said rules.

Central Tax Notification 30/2019 – Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(OIDAR services).