Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services - S.R.O. No. 480/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.110/2019/TAXES Dated, Thiruvananthapuram, 11th July, 2019 26th Mithunam, 1194 S. R. O. No. 480/2019 In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act ), the Government of Kerala, on the recommendations of the Goods and Services Tax Council, hereby notifies the persons registered under section 24 of the said Act read with rule 14 of the Kerala Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules ), supplying online information and database 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 of the Governor, MANOJ JOSHI, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On the recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to provide exemption from furnishing of Annual Return / Reconciliation Statement for persons supplying online information database access or retrieval services from a place outside India to a person in India. The notification is intended to achieve the above object.