Notification for Exemption from GSTR-9 Filing for Overseas Service Providers

Notification exempts certain overseas service providers from filing annual return GSTR-9.

Scope: Applies to persons registered under section 24 of the CGST Act supplying online information services from abroad to individuals in India.

Procedure Exemption: Such providers need not file FORM GSTR-9 or GSTR-9C reconciliation statement.

Recommendations Basis: Notification issued based on Council recommendations.

Legal Reference: Power conferred by section 148 of the CGST Act.

Authority: Central Government issues the notification. Effectiveness: Implementation ensures streamlined compliance for eligible overseas service providers.