GST reconciliation exemption for specified foreign airlines requires receipts and payments statement certified by Indian chartered accountants. Specified foreign airline companies registered under the Companies (Registration of Foreign Companies) Rules are not required to furnish FORM GSTR-9C; instead each GSTIN must submit a statement of receipts and payments for the financial year relating to Indian business operations, duly authenticated by a practicing Chartered Accountant, firm, or LLP of practicing Chartered Accountants in India, by the due date in the year succeeding 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.
GST reconciliation exemption for specified foreign airlines requires receipts and payments statement certified by Indian chartered accountants.
Specified foreign airline companies registered under the Companies (Registration of Foreign Companies) Rules are not required to furnish FORM GSTR-9C; instead each GSTIN must submit a statement of receipts and payments for the financial year relating to Indian business operations, duly authenticated by a practicing Chartered Accountant, firm, or LLP of practicing Chartered Accountants in India, by the due date in the year succeeding the financial year.
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