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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..... XATION II-BRANCH) NOTIFICATION The 3rd September, 2019 No. S.O.99/P.A.5/2017/S.148/2019.- In exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereinafter referred to as the said Act ), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Cou .....

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..... t read with sub-rule (3) of rule 80 of the said rules. This notification shall be deemed to have come into force from the 28th day of June, 2019. M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation - Notification Tax Management India - taxmana .....

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