Notification No. 30/2019
Date: June 28, 2019
Subject: Exemption from furnishing GSTR-9 and GSTR-9C for OIDAR service providers.
Description:
Exempts persons supplying online information and database access or retrieval services from outside India from filing annual return in FORM GSTR-9. Also exempts such persons from furnishing reconciliation statement in FORM GSTR-9C.
Effective Date: 28.06.2019