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    <title>Notification for exemption of foreign airlines from furnishing reconciliation statement in FORM GSTR-9C</title>
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    <description>Foreign airline companies registered under the Companies Act registration rules are exempted from furnishing the reconciliation statement in FORM GSTR 9C and must instead submit, for each GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations, duly authenticated by a practicing Chartered Accountant or a firm/LLP of practicing Chartered Accountants, by the deadline in the year succeeding the financial year.</description>
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      <description>Foreign airline companies registered under the Companies Act registration rules are exempted from furnishing the reconciliation statement in FORM GSTR 9C and must instead submit, for each GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations, duly authenticated by a practicing Chartered Accountant or a firm/LLP of practicing Chartered Accountants, by the deadline in the year succeeding the financial year.</description>
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