Exemption from Annual Return (GSTR-9/9C) for OIDAR Service Providers

Notification No.: 30/2019 – Central Tax
Date of Notification: 28th June 2019
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 44(1) – Annual return (GSTR-9)
  • Section 44(2) – Reconciliation statement (GSTR-9C)
  • Section 148 – Special procedure for certain registered persons
• CGST Rules, 2017:
  • Rule 14 – Registration for OIDAR suppliers
  • Rule 80(1) – Annual return
  • Rule 80(3) – Reconciliation statement
• Integrated GST Act: Section 20 (applies relevant CGST provisions)

Summary of Notification

Exemption from GSTR-9 and GSTR-9C Filing for OIDAR Service Providers:
The Central Government, exercising powers under Section 148, notified that persons registered under Section 24 read with Rule 14—i.e., foreign service providers supplying OIDAR (Online Information and Database Access or Retrieval) services to unregistered persons in India—shall follow a special procedure.

Key Relaxations for Such OIDAR Suppliers:

1. Not required to file Annual Return (GSTR-9) under Section 44(1) read with Rule 80(1).
2. Not required to file Reconciliation Statement (GSTR-9C) under Section 44(2) read with Rule 80(3).

This exemption removes the burden of annual compliance filing for non-resident suppliers offering digital services to individual consumers in India.

Source: Notification No.: 30/2019 – Central Tax