CBIC provides exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”)

Circular No.ES/79/2019-20                                                     June 29, 2019                  

To: Members of the Council              

Sub:   CBIC provides exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”)

Dear Member,

We would like to inform that CBIC has issued Notification No. 30/2019 – Central Tax dtd. 28th June, 2019 to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”).

The said category of taxpayers shall not be required to furnish the following:

  • 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.

  • An annual return 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.

Members may kindly make a note of the above and do the needful.

Thanking you,            

Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR