Exemption from GSTR-9C for foreign airlines; submit CA-authenticated receipt and payment statement annually by the following September. Exempts specified foreign airline companies from furnishing reconciliation statement in Form GSTR-9C; instead requires, for each GSTIN, a financial year statement of receipt and payment for Indian business operations duly authenticated by a practicing Chartered Accountant or firm/LLP of practicing Chartered Accountants in India, to be submitted by 30th September following the financial year, effective retrospectively from 16th March 2020.