Annual Return for OIDAR reg

Hi Marimuthu,
Generally, all taxpayers are required to file the return with certain exceptions such as taxpayers who have obtained registration as:
1. 'Casual Taxable Persons' or 'Non-resident taxable persons' like exhibitors.
2. 'Input service distributors' to distribute the input tax credit of services that are invoiced in one location however, are to be used in different States (for instance- distribution of input tax credit pertaining to advertisement services invoiced in one State, however, is used in other States).
3. Person liable for deduction of tax at source. The Government has not implemented the deduction of tax at source related provisions.

Hence, supplier of OIDAR services is liable to file annual return on or before 31st December, 2018 (for the FY2017-18)