Exemption of foreign airlines from not furnishing reconciliation statement in FORM GSTR-9C under Meghalaya Goods and Services Tax Act, 2017 - ERTS (T) 2/2020/89 - Meghalaya SGST
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Exemption from reconciliation statement: specified foreign airlines need not file GSTR-9C but must submit CA authenticated receipts and payments statement annually. Specified foreign airlines are exempted from furnishing the reconciliation statement in FORM GSTR-9C and instead must submit, for each GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations, duly authenticated by a practicing Chartered Accountant in India or a firm or LLP of such accountants, to be filed by the annual filing 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.
Exemption from reconciliation statement: specified foreign airlines need not file GSTR-9C but must submit CA authenticated receipts and payments statement annually.
Specified foreign airlines are exempted from furnishing the reconciliation statement in FORM GSTR-9C and instead must submit, for each GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations, duly authenticated by a practicing Chartered Accountant in India or a firm or LLP of such accountants, to be filed by the annual filing date in the year succeeding the financial year.
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