Central Tax Notification No 30 of 2019 dt 28th June, 2019 under GST


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.


  1. 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. 
  1. 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



Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers