| Date: |
28-06-2019
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| Notification No: |
Notification No.30 /2019 – Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
[F. No. 20/06/16/2018-GST] |
| Subject: |
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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Government of India
Ministry of Finance
Department of Revenue
Central
Board of Indirect Taxes and Customs
Notification No.30 /2019 –
Central Tax
New Delhi, the 28th June, 2019
G.S.R......(E).— 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.
2. 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.
3. 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.
[F. No. 20/06/16/2018-GST]
(Ruchi Bisht)
Under Secretary to the
Government of India
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