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of <h1>Foreign Airlines Exempt from FORM GSTR-9C; Must Submit Authenticated Receipts & Payments Statement by September 30.</h1> The Central Government of India, under the Central Goods and Services Tax Act, 2017, has issued a notification exempting foreign airline companies from submitting the reconciliation statement in FORM GSTR-9C. This exemption applies to foreign airlines registered under the Companies Act, 2013, and compliant with specific registration rules. Instead, these companies must submit a statement of receipts and payments related to their Indian operations, authenticated by a practicing Chartered Accountant or a firm/LLP of Chartered Accountants in India, by September 30 following the financial year.
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