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of <h1>Tripura exempts foreign airlines from FORM GSTR-9C; requires receipts and payments statement authenticated by CA by September 30.</h1> The Government of Tripura, under the Tripura State Goods and Services Tax Act, exempts foreign airlines from submitting the reconciliation statement in FORM GSTR-9C. This exemption applies to foreign airline companies registered under the Companies Act, 2013, and compliant with specific registration rules. Instead, these companies must submit a statement of receipts and payments for their Indian operations, authenticated by a practicing Chartered Accountant or a Limited Liability Partnership of Chartered Accountants in India, by September 30th of the year following the financial year. This notification is issued by the Finance Department of Tripura.
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