Central Board of Indirect and Customs has published the CGST notification No.30/2019 to exempt for filing GST annual return (GSTR 9/9C) for OIDAR service providers. You can check the notification no.30/2019 dated 28th June 2019 in PDF format and text format from the link given below.
CGST Notification No.30/2019 Dt.28-06-2019 – PDF Format – Download Here
G.S.R. (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 recommendations of the Council, hereby notifies the persons registered under section 24 of the said Act read with rule 14 of the Central 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.