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of <h1>Chhattisgarh Exempts Foreign Airlines from GSTR-9C; Requires Receipts & Payments Statement Authenticated by CA.</h1> The Government of Chhattisgarh, under the Chhattisgarh Goods and Services Tax Act, 2017, has exempted foreign airlines from submitting a reconciliation statement in FORM GSTR-9C. This exemption applies to foreign airline companies registered under section 381 of the Companies Act, 2013, and compliant with rule 40 of the Companies (Registration of Foreign Companies) Rules, 2014. Instead, these companies must submit a statement of receipts and payments for their Indian operations, authenticated by a practicing Chartered Accountant in India, by September 30 of the following financial year. This notification is effective from March 16, 2020.
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