CBIC vide Notification No. 30 /2019 – Central Tax dated June 28, 2019 provided that the person registered under section 24 of the CGST Act, 2017 i.e. supplying online information and database access or retrieval services (“OIDAR services”) from a place outside India to a person in India, other than a registered person as the class of registered persons shall not be required to furnish an Annual Return in FORM GSTR-9 and Reconciliation Statement in FORM GSTR-9C.
Complete Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/06/notfctn-30-central-tax-english-2019.pdf