Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”). - 30/2019-State Tax - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department No.EXN-F(10)-15/2019 Dated: Shimla Dated 17th July, 2019 Notification No. 30/2019-State Tax In exercise of the powers conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act ), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby notify the persons registered under section 24 of the said Act read with rule 14 of the Himachal Pradesh 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. 2. 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. 3. 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. By Order (Sanjay Kundu) Principal Secretary (E T) to the Government of Himachal Pradesh