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    <title>To exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C</title>
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    <description>Specified foreign airline companies registered and compliant under the Companies (Registration of Foreign Companies) Rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; provided that for each GSTIN they submit a statement of receipts and payments for the financial year, authenticated by a practicing Chartered Accountant or an Indian CA firm/LLP, by the 30th September following the financial year.</description>
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      <description>Specified foreign airline companies registered and compliant under the Companies (Registration of Foreign Companies) Rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; provided that for each GSTIN they submit a statement of receipts and payments for the financial year, authenticated by a practicing Chartered Accountant or an Indian CA firm/LLP, by the 30th September following the financial year.</description>
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