Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).

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..... l Board of Indirect Taxes and Customs Notification No. 30/2019 Central Tax New Delhi, the 28 th June, 2019 G.S.R. 456 (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 recommend .....

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