Exemption from reconciliation statement: foreign airlines need not file GSTR-9C but must submit CA authenticated receipts/payments annually. Tripura exempts certain foreign airline companies from furnishing a reconciliation statement in FORM GSTR-9C; instead they must submit, for each GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations, authenticated by a practicing Chartered Accountant or a limited liability partnership of practicing Chartered Accountants, by the 30th September of 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.
Exemption from reconciliation statement: foreign airlines need not file GSTR-9C but must submit CA authenticated receipts/payments annually.
Tripura exempts certain foreign airline companies from furnishing a reconciliation statement in FORM GSTR-9C; instead they must submit, for each GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations, authenticated by a practicing Chartered Accountant or a limited liability partnership of practicing Chartered Accountants, by the 30th September of the year following the financial year.
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