Exemption from reconciliation statement: foreign airlines to submit CA authenticated receipts and payments per GSTIN instead. Specified foreign airline companies registered and compliant under the Companies (Registration of Foreign Companies) Rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; provided that for each GSTIN they submit a statement of receipts and payments for the financial year, authenticated by a practicing Chartered Accountant or an Indian CA firm/LLP, by the 30th September following 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: foreign airlines to submit CA authenticated receipts and payments per GSTIN instead.
Specified foreign airline companies registered and compliant under the Companies (Registration of Foreign Companies) Rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; provided that for each GSTIN they submit a statement of receipts and payments for the financial year, authenticated by a practicing Chartered Accountant or an Indian CA firm/LLP, by the 30th September following the financial year.
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