CBIC exempts Non-Resident suppliers supplying OIDAR Services from Filing GSTR-9 and GSTR-9C [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) has exempted Non-Resident suppliers supplying OIDAR Services from filing GST Annual Return i.e., GSTR-9 and GSTR-9C.

Online Information Database Access and Retrieval services ( OIDAR ) is a category of services provided through the medium of internet and received by the recipient online without having any physical interface with the supplier of such services.

The IGST Act defines OIDAR to mean services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention and impossible to ensure in the absence of information technology and includes electronic services such as, ––

• advertising on the internet;
• providing cloud services;
• provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet;
• providing data or information, retrievable or otherwise, to any person in electronic form through a computer network;
• online supplies of digital content (movies, television shows, music and the like);
• digital data storage; and
• online gaming;