Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”)

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..... C)(104)/3059 In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby notifies the persons registered under section 24 of the said Act read with rule 14 of the Goa Goods and Services Tax Rules, 2017 (hereinafter referr .....

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