Reconciliation statement exemption for specified foreign airlines; require certified annual receipts and payments statement for each GSTIN. Exempts specified foreign airline companies from furnishing the reconciliation statement in Form GSTR-9C. Instead, each GSTIN must submit a statement of receipts and payments for the financial year relating to Indian business operations, duly authenticated by a practicing Chartered Accountant in India or a firm or LLP of practicing Chartered Accountants in India, as the substituted compliance requirement.
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 specified foreign airlines; require certified annual receipts and payments statement for each GSTIN.
Exempts specified foreign airline companies from furnishing the reconciliation statement in Form GSTR-9C. Instead, each GSTIN must submit a statement of receipts and payments for the financial year relating to Indian business operations, duly authenticated by a practicing Chartered Accountant in India or a firm or LLP of practicing Chartered Accountants in India, as the substituted compliance requirement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
