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To provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (OIDAR services).

ration (B1), 28th June 2019, Aani 13, Vikari, Thiruvalluvar Aandu-2050.] No. II(2)/CTR/498(c-2)/2019. In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2 .....

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ices 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 s .....

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