Online Information Data Base
Access and Retrieval (OIDAR)
(Goods & Services Tax)
What is OIDAR?Online Information Database Access and Retrieval services(hereinafter referred to as OIDAR) is a category of servicesprovided through the medium of internet and received by therecipient online without having any physical interface with thesupplier of such services. E.g. downloading of an e-book onlinefor a…
CBIC Latest Issues 12 Important GST Notifications Related to 43rd GST Council Meeting.
Date of Effect of Section 112 of the Finance Act 2021Vide Notification No. 16/2021 – Central Tax, CBIC has appointed 1st June 2021 as the date on which Section 112 of the Finance Act 2021 shall come into force. This section seeks to amend Section…