Reconciliation statement exemption for foreign airlines; submit CA authenticated receipts-and-payments statement per GSTIN instead. Foreign airline companies registered as foreign companies under the Companies Act and complying with registration rules are exempted from furnishing a reconciliation statement in FORM GSTR-9C; instead they must submit, for each GSTIN, a receipts-and-payments statement for the financial year, authenticated by a practicing Chartered Accountant in India or a firm/LLP of such accountants, and filed by the prescribed due 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.
Reconciliation statement exemption for foreign airlines; submit CA authenticated receipts-and-payments statement per GSTIN instead.
Foreign airline companies registered as foreign companies under the Companies Act and complying with registration rules are exempted from furnishing a reconciliation statement in FORM GSTR-9C; instead they must submit, for each GSTIN, a receipts-and-payments statement for the financial year, authenticated by a practicing Chartered Accountant in India or a firm/LLP of such accountants, and filed by the prescribed due date in the year succeeding the financial year.
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