Exemption from reconciliation statement for qualifying foreign airlines; submit CA authenticated receipts and payments statement per GSTIN annually. Specified foreign airlines registered under the Companies Act and compliant with foreign company registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead, for each GSTIN they must submit a statement of receipts and payments for the financial year relating to Indian business operations, authenticated by a practicing Chartered Accountant or firm/LLP of practicing Chartered Accountants in India, by the thirtieth day of September of 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 for qualifying foreign airlines; submit CA authenticated receipts and payments statement per GSTIN annually.
Specified foreign airlines registered under the Companies Act and compliant with foreign company registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead, for each GSTIN they must submit a statement of receipts and payments for the financial year relating to Indian business operations, authenticated by a practicing Chartered Accountant or firm/LLP of practicing Chartered Accountants in India, by the thirtieth day of September of the year succeeding the financial year.
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