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    <title>Exemption of foreign airlines from not furnishing reconciliation statement in FORM GSTR-9C under Meghalaya Goods and Services Tax Act, 2017</title>
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    <description>Specified foreign airlines are exempted from furnishing the reconciliation statement in FORM GSTR-9C and instead must 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 in India or a firm or LLP of such accountants, to be filed by the annual filing date in the year succeeding the financial year.</description>
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