Exemption from reconciliation filing for eligible foreign airlines on condition of CA authenticated receipts and payments statement filed by next year. Foreign airline companies specified under the Companies Act registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead, for each GSTIN they must submit a CA authenticated statement of receipts and payments for the financial year relating to Indian operations by the due date in the year following the financial year. The exemption is notified under the State GST Act and Rules and is effective from 16 March 2020.
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 filing for eligible foreign airlines on condition of CA authenticated receipts and payments statement filed by next year.
Foreign airline companies specified under the Companies Act registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead, for each GSTIN they must submit a CA authenticated statement of receipts and payments for the financial year relating to Indian operations by the due date in the year following the financial year. The exemption is notified under the State GST Act and Rules and is effective from 16 March 2020.
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