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    <title>Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C</title>
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    <description>Specified foreign airline companies registered under foreign company registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead, for each GSTIN they must submit a statement of receipts and payments for the financial year in respect of Indian business operations, duly authenticated by a practising Chartered Accountant in India or a firm or LLP of practising Chartered Accountants in India by the statutory deadline in the year succeeding the financial year.</description>
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      <description>Specified foreign airline companies registered under foreign company registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead, for each GSTIN they must submit a statement of receipts and payments for the financial year in respect of Indian business operations, duly authenticated by a practising Chartered Accountant in India or a firm or LLP of practising Chartered Accountants in India by the statutory deadline in the year succeeding the financial year.</description>
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