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<h1>Karnataka exempts foreign airlines from FORM GSTR-9C reconciliation; requires CA-authenticated receipts by September 30 annually.</h1> The Government of Karnataka, exercising its powers under the Karnataka Goods and Services Tax Act, 2017, exempts foreign airline companies registered under Section 381 of the Companies Act, 2013, from submitting a reconciliation statement in FORM GSTR-9C. These companies must comply with specific registration rules and submit a statement of receipts and payments for their Indian operations, authenticated by a practicing Chartered Accountant in India, by September 30th of the year following the financial year. This notification is issued by the Finance Department, under the authority of the Governor of Karnataka.