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Exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of OIDAR

Central Board of Indirect Taxes and Customs (CBIC) recently issued Notification No.30 /2019 – Central Tax dated June 28, 2019 clarifying that furnishing of Annual Return / Reconciliation Statement in form GSTR 9 and GSTR 9C is not required to be filed for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”).

Copy of the notification is attached for your reference.


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