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of <h1>Goa GST Act exempts foreign airlines from GSTR-9C; requires CA-authenticated receipts and payments statement by September 30.</h1> The Government of Goa, under the Goa Goods and Services Tax Act, 2017, exempts foreign airline companies from submitting a reconciliation statement in FORM GSTR-9C. This exemption applies to companies registered under section 381 of the Companies Act, 2013, and compliant with rule 4 of the Companies (Registration of Foreign Companies) Rules, 2014. These companies must instead submit a statement of receipts and payments for their Indian operations, authenticated by a practicing Chartered Accountant in India, by September 30th of the following financial year. This notification is issued by the Department of Finance, Revenue & Control, Government of Goa.
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