Notification No. 30/2019
Date: June 28, 2019
Subject: Exemption from filing annual return and reconciliation statement for OIDAR service providers
Description:
This notification notifies OIDAR service providers supplying services from outside India to unregistered persons in India as a class of registered persons not required to furnish GSTR-9 and GSTR-9C. The exemption applies to persons registered under section 24. It simplifies compliance for cross-border digital service providers.
Issued under: Section 148 of the CGST Act.