Registered Persons Supplying Online Information and Data Base Access or Retrieval Services From a Place Outside India to a Person In India-Not Required to File Annual Return

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..... G ONLINE INFORMATION AND DATA BASE ACCESS OR RETRIEVAL SERVICES FROM A PLACE OUTSIDE INDIA TO A PERSON IN INDIA-NOT REQUIRED TO FILE ANNUAL RETURN. [ G.O.Ms.No. 362, Revenue (Commercial Taxes-II), 19th August, 2019 .] NOTIFICATION In exercise of the powers conferred by Section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) (hereinaft .....

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