Exemption from GSTR-9C for eligible foreign airlines; instead submit CA authenticated receipts and payments statement annually. Exemption from the requirement to furnish a reconciliation statement in FORM GSTR-9C is provided to foreign companies that are airlines and comply with the Companies (Registration of Foreign Companies) Rules; these persons must instead submit, for each GSTIN, a CA authenticated statement of receipts and payments for the financial year relating to Indian operations by the 30th September following the year. The notification is effective from 16th March, 2020.
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 for eligible foreign airlines; instead submit CA authenticated receipts and payments statement annually.
Exemption from the requirement to furnish a reconciliation statement in FORM GSTR-9C is provided to foreign companies that are airlines and comply with the Companies (Registration of Foreign Companies) Rules; these persons must instead submit, for each GSTIN, a CA authenticated statement of receipts and payments for the financial year relating to Indian operations by the 30th September following the year. The notification is effective from 16th March, 2020.
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