Reconciliation statement exemption for foreign airline companies; must submit CA authenticated receipts and payments statement for Indian operations annually. Foreign airline companies meeting the Companies (Registration of Foreign Companies) Rules registration condition are exempt from filing the reconciliation statement in FORM GSTR-9C; instead, each GSTIN must submit a CA authenticated statement of receipts and payments for the financial year reflecting Indian business operations for 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 airline companies; must submit CA authenticated receipts and payments statement for Indian operations annually.
Foreign airline companies meeting the Companies (Registration of Foreign Companies) Rules registration condition are exempt from filing the reconciliation statement in FORM GSTR-9C; instead, each GSTIN must submit a CA authenticated statement of receipts and payments for the financial year reflecting Indian business operations for the year succeeding the financial year.
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