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    <title>Exemption of foreign airlines from furnishing reconciliation statement in form GSTR-9C</title>
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    <description>Foreign airline companies registered as foreign companies and complying with foreign company registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C. In lieu of GSTR-9C, each such person must submit, for each GSTIN, a statement of receipts and payments for the financial year in respect of Indian business operations, duly authenticated by a practicing Chartered Accountant in India or a firm/LLP of practicing Chartered Accountants, to be filed by the thirtieth day of September following the financial year.</description>
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      <description>Foreign airline companies registered as foreign companies and complying with foreign company registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C. In lieu of GSTR-9C, each such person must submit, for each GSTIN, a statement of receipts and payments for the financial year in respect of Indian business operations, duly authenticated by a practicing Chartered Accountant in India or a firm/LLP of practicing Chartered Accountants, to be filed by the thirtieth day of September following the financial year.</description>
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