Exemption from reconciliation statement: foreign airlines may file certified receipts and payments statement instead under special GST procedure. Foreign airline companies registered under the Companies Act registration rules are exempted from furnishing the reconciliation statement in FORM GSTR 9C and must instead submit, for each GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations, duly authenticated by a practicing Chartered Accountant or a firm/LLP of practicing Chartered Accountants, by the deadline in the year succeeding 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 may file certified receipts and payments statement instead under special GST procedure.
Foreign airline companies registered under the Companies Act registration rules are exempted from furnishing the reconciliation statement in FORM GSTR 9C and must instead submit, for each GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations, duly authenticated by a practicing Chartered Accountant or a firm/LLP of practicing Chartered Accountants, by the deadline in the year succeeding the financial year.
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