Exemption from GSTR-9C reconciliation requires CA authenticated receipts and payments statement per GSTIN by annual filing deadline. Foreign airline companies registered under Companies (Registration of Foreign Companies) Rules and meeting the specified compliance are exempt from furnishing FORM GSTR-9C; instead, each GSTIN must submit a CA authenticated statement of receipts and payments for the financial year relating to Indian business operations by the annual filing deadline 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 GSTR-9C reconciliation requires CA authenticated receipts and payments statement per GSTIN by annual filing deadline.
Foreign airline companies registered under Companies (Registration of Foreign Companies) Rules and meeting the specified compliance are exempt from furnishing FORM GSTR-9C; instead, each GSTIN must submit a CA authenticated statement of receipts and payments for the financial year relating to Indian business operations by the annual filing deadline following the financial year.
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