In exercise of the powers conferred by section 148 of the CGSTA, 2017

Person supplying OIDAR services shall not furnish GSTR-9 or 9C

CG notifies the persons registered u/s 24 read with rule 14 of the CGSTR, 2017, 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 shall follow the special procedure as mentioned below.

2. The said persons shall not be required to furnish an annual return in GSTR-9 u/s 44(1) read with rule 80(1).

3. The said persons shall not be required to furnish reconciliation statement in GSTR-9C u/s 44(2) read with read with rule 80(3)