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of <h1>Mizoram GST Act exempts foreign airlines from FORM GSTR-9C, requires receipts and payments statement by CA.</h1> The Government of Mizoram, under the Mizoram Goods and Services Tax Act, 2017, exempts foreign airlines from submitting a reconciliation statement in FORM GSTR-9C. This exemption applies to foreign airline companies registered under the Companies Act, 2013, which comply with specific registration rules. 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 of the year following the financial year. This notification was issued by the Mizoram Taxation Department on May 5, 2020.
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