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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 as foreign companies under the Companies Act and complying with registration rules are exempted from furnishing a reconciliation statement in FORM GSTR-9C; instead they must submit, for each GSTIN, a receipts-and-payments statement for the financial year, authenticated by a practicing Chartered Accountant in India or a firm/LLP of such accountants, and filed by the prescribed due date in the year succeeding the financial year.</description>
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      <description>Foreign airline companies registered as foreign companies under the Companies Act and complying with registration rules are exempted from furnishing a reconciliation statement in FORM GSTR-9C; instead they must submit, for each GSTIN, a receipts-and-payments statement for the financial year, authenticated by a practicing Chartered Accountant in India or a firm/LLP of such accountants, and filed by the prescribed due date in the year succeeding the financial year.</description>
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