Person from outside India supplying online services to any person in India , will be considered as the class of registered person - 570/2019/10(120)/XXVII(8)/2019/CT-30 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 570/2019/10(120)/XXVII(8)/2019/CT-30 Dehradun : Dated: 23 July, 2019 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017) (hereinafter referred to as the said Act ), the Governor, on the recommendations of the Council, is pleased to allow to notify the persons registered under section 24 of the said Act read with rule 14 of the Uttarakhand 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. (Amit Singh Negi) Secretary