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    <title>Exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C</title>
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    <description>Foreign airlines qualifying under Companies Act registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead each GSTIN must submit a statement of receipts and payments for the financial year relating to Indian business operations, authenticated by a practicing Chartered Accountant in India or a firm or LLP of practicing Chartered Accountants, by the prescribed due date.</description>
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      <description>Foreign airlines qualifying under Companies Act registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead each GSTIN must submit a statement of receipts and payments for the financial year relating to Indian business operations, authenticated by a practicing Chartered Accountant in India or a firm or LLP of practicing Chartered Accountants, by the prescribed due date.</description>
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