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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 specified under the Companies Act registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead, for each GSTIN they must submit a CA authenticated statement of receipts and payments for the financial year relating to Indian operations by the due date in the year following the financial year. The exemption is notified under the State GST Act and Rules and is effective from 16 March 2020.</description>
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      <description>Foreign airline companies specified under the Companies Act registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead, for each GSTIN they must submit a CA authenticated statement of receipts and payments for the financial year relating to Indian operations by the due date in the year following the financial year. The exemption is notified under the State GST Act and Rules and is effective from 16 March 2020.</description>
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