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of <h1>Punjab Exempts Foreign Airlines from FORM GSTR-9C; Requires CA-Audited Statement of Receipts/Payments Instead.</h1> The Government of Punjab, through the Department of Excise and Taxation, has issued a notification exempting foreign airline companies from submitting a reconciliation statement in FORM GSTR-9C under the Punjab Goods and Services Tax Rules, 2017. This exemption applies to those foreign airlines that are registered under the Companies Act, 2013, and comply with specific registration rules for foreign companies. Instead, these companies must submit a statement of receipts and payments for their Indian operations, authenticated by a practicing Chartered Accountant in India, by September 30th following the relevant financial year. This notification is effective from March 16, 2020.
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