GSTR-9C exemption for foreign airline companies; submit CA authenticated receipts and payments statement for Indian operations instead. Foreign airline companies registered as foreign companies and compliant with the Companies (Registration of Foreign Companies) Rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C under the Rajasthan GST Rules. Instead, for each GSTIN they must submit a receipts and payments statement for the financial year covering Indian business operations, duly authenticated by a practicing Chartered Accountant or an authorised firm/LLP of such accountants, by the statutory deadline in the year 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.
GSTR-9C exemption for foreign airline companies; submit CA authenticated receipts and payments statement for Indian operations instead.
Foreign airline companies registered as foreign companies and compliant with the Companies (Registration of Foreign Companies) Rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C under the Rajasthan GST Rules. Instead, for each GSTIN they must submit a receipts and payments statement for the financial year covering Indian business operations, duly authenticated by a practicing Chartered Accountant or an authorised firm/LLP of such accountants, by the statutory deadline in the year following the financial year.
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