Exemption from GSTR-9C reconciliation: foreign airlines must submit CA authenticated receipts and payments statement for each GSTIN annually. Notifies foreign airlines companies meeting the Companies (Registration of Foreign Companies) Rules, 2014 criteria as a special class of registered persons and exempts them from furnishing FORM GSTR-9C; instead they must submit, for each GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations authenticated by a practising Chartered Accountant or a firm/LLP of practising Chartered Accountants in India by the 30th 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 GSTR-9C reconciliation: foreign airlines must submit CA authenticated receipts and payments statement for each GSTIN annually.
Notifies foreign airlines companies meeting the Companies (Registration of Foreign Companies) Rules, 2014 criteria as a special class of registered persons and exempts them from furnishing FORM GSTR-9C; instead they must submit, for each GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations authenticated by a practising Chartered Accountant or a firm/LLP of practising Chartered Accountants in India by the 30th September following the financial year.
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