Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C - 09/2020

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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

<h1>Exemption from GSTR-9C: foreign airlines may submit CA-authenticated receipts and payments statement instead of reconciliation.</h1> Specified foreign airline companies are exempted from furnishing a reconciliation statement in FORM GSTR-9C and must instead submit, for each GSTIN, a statement of receipts and payments for the financial year relating to their Indian business operations, duly authenticated by a practising Chartered Accountant or a firm/LLP of practising Chartered Accountants in India, filed by the prescribed due date in the year following the financial year.

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