Exemption from reconciliation requirement: foreign airlines exempted from filing reconciliation statement, subject to certified annual receipts and payments submission. Notification exempts certain foreign airline companies from furnishing a reconciliation statement in Form GSTR-9C under Bihar GST; instead, each GSTIN must submit an annual receipts and payments statement for Indian operations, authenticated by a practicing Chartered Accountant or an accounting firm/LLP in India, by the due date 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.
Exemption from reconciliation requirement: foreign airlines exempted from filing reconciliation statement, subject to certified annual receipts and payments submission.
Notification exempts certain foreign airline companies from furnishing a reconciliation statement in Form GSTR-9C under Bihar GST; instead, each GSTIN must submit an annual receipts and payments statement for Indian operations, authenticated by a practicing Chartered Accountant or an accounting firm/LLP in India, by the due date in the year following the financial year.
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