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<h1>Nagaland GST Act Exempts Foreign Airlines from FORM GSTR-9C; Requires Receipts and Payments Statement by Chartered Accountant.</h1> The Government of Nagaland, under section 148 of the Nagaland Goods and Services Tax Act, 2017, has issued a notification exempting foreign airlines from submitting the reconciliation statement in FORM GSTR-9C. This exemption applies to airlines registered as foreign companies under section 381 of the Companies Act, 2013, and compliant with the Companies (Registration of Foreign Companies) Rules, 2014. Instead, these airlines must submit a statement of receipts and payments for their Indian operations, authenticated by a practicing Chartered Accountant in India, by September 30th of the year following the financial year.