Important Keyword: F. No. 20/06/16/2018-GST, Notification No. 30 /2019 – Central Tax, Section 148 CGST Act 2017, Rule 14 CGST Act 2017, Section 24 CGST Act 2017.
[F. No. 20/06/16/2018-GST]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 28th June, 2019
Notification No. 30 /2019 – Central Tax
Table of Contents
GST: [ To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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.
- 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.
- 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.
(Ruchi Bisht)
Under Secretary to the
Government of India
Download Pdf: https://taxinformation.cbic.gov.in/
