Exemption from reconciliation statement: foreign airlines may replace GSTR-9C with a CA authenticated receipts and payments statement. Foreign airline companies registered as foreign companies and complying with foreign company registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C. In lieu of GSTR-9C, each such person must submit, for each GSTIN, a statement of receipts and payments for the financial year in respect of Indian business operations, duly authenticated by a practicing Chartered Accountant in India or a firm/LLP of practicing Chartered Accountants, to be filed by the thirtieth day of September 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 statement: foreign airlines may replace GSTR-9C with a CA authenticated receipts and payments statement.
Foreign airline companies registered as foreign companies and complying with foreign company registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C. In lieu of GSTR-9C, each such person must submit, for each GSTIN, a statement of receipts and payments for the financial year in respect of Indian business operations, duly authenticated by a practicing Chartered Accountant in India or a firm/LLP of practicing Chartered Accountants, to be filed by the thirtieth day of September following the financial year.
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