Exemption from reconciliation statement: foreign airline companies may submit authenticated receipts and payments instead of FORM GSTR-9C. Foreign airline companies registered under the Companies Act and compliant with foreign company registration rules are exempted from furnishing FORM GSTR-9C; instead, for each GSTIN they must submit a receipts and payments statement for the financial year authenticated by a practicing Chartered Accountant in India or an Indian firm/LLP of practicing Chartered Accountants by the annual deadline.
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 airline companies may submit authenticated receipts and payments instead of FORM GSTR-9C.
Foreign airline companies registered under the Companies Act and compliant with foreign company registration rules are exempted from furnishing FORM GSTR-9C; instead, for each GSTIN they must submit a receipts and payments statement for the financial year authenticated by a practicing Chartered Accountant in India or an Indian firm/LLP of practicing Chartered Accountants by the annual deadline.
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