Notification no 30/2019 Central Tax date on 28th June, 2019, GST
Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).
The extract of GST Notification No. 30/2019- Central Tax is given below:
Notification No. 30/2019- Central Tax, GST
To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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.
- 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.
- 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
Learn Exports Imports Free, Click here
Click here to know GST rate of your goods or service
Meaning of term Un-registered dealer under GST
What is Taxable supply under GST
Term Two Rate Structure under GST
Unique Transaction Reference number (UTR) Means
Authorization of Officers, UTGST Act 2017
Period of retention of accounts, Sec 36 of CGST Act, 2017
Section 35 of CGST Act, 2017 Accounts and other records
GST exemption list of goods and service
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
Export procedure changes after GST implementation
Factory stuffing procedures after GST implementation
Import of goods attracts IGST but not CVD under GST regime
Import goods attracts IGST and CVD under GST regime
How to obtain a duplicate BL, if original bill of lading lost?
Can a Bill of Lading be consigned to a customs broker?
Can I get bill of lading before loading cargo
Can two consignments meant for one buyer be shipped together under one Bill of Lading?
Consignee To Order in Bill of Lading
How to avoid delay in receiving OBL Original Bill of Lading?
Amendment of Bill of Lading
How to amend shipper details in Bill of Lading?.
How to surrender HBL House Bill of Lading
Surrender of Bill of Lading Some facts .
How does Bill of Lading work in Sight LC