Exemption from reconciliation statement allows specified foreign airlines to submit audited receipts and payments statement by statutory deadline. Specified foreign airline companies registered under foreign company registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead, for each GSTIN they must submit a statement of receipts and payments for the financial year in respect of Indian business operations, duly authenticated by a practising Chartered Accountant in India or a firm or LLP of practising Chartered Accountants in India by the statutory deadline in the year succeeding the financial year.
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.
Exemption from reconciliation statement allows specified foreign airlines to submit audited receipts and payments statement by statutory deadline.
Specified foreign airline companies registered under foreign company registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead, for each GSTIN they must submit a statement of receipts and payments for the financial year in respect of Indian business operations, duly authenticated by a practising Chartered Accountant in India or a firm or LLP of practising Chartered Accountants in India by the statutory deadline in the year succeeding the financial year.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
