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    <title>Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C</title>
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    <description>Foreign airline companies registered under the Companies Act and compliant with foreign company registration rules are exempted from furnishing FORM GSTR-9C; instead, for each GSTIN they must submit a receipts and payments statement for the financial year authenticated by a practicing Chartered Accountant in India or an Indian firm/LLP of practicing Chartered Accountants by the annual deadline.</description>
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      <description>Foreign airline companies registered under the Companies Act and compliant with foreign company registration rules are exempted from furnishing FORM GSTR-9C; instead, for each GSTIN they must submit a receipts and payments statement for the financial year authenticated by a practicing Chartered Accountant in India or an Indian firm/LLP of practicing Chartered Accountants by the annual deadline.</description>
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