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    <title>Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C</title>
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    <description>The notification exempts specified foreign airline companies registered under the Companies (Registration of Foreign Companies) Rules from furnishing the reconciliation statement in FORM GSTR-9C. Instead, for each GSTIN such persons must submit a statement of receipts and payments for the financial year, authenticated by a practicing Chartered Accountant in India or a firm or LLP of practicing Chartered Accountants in India, by the annual due date in the year succeeding the financial year.</description>
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      <description>The notification exempts specified foreign airline companies registered under the Companies (Registration of Foreign Companies) Rules from furnishing the reconciliation statement in FORM GSTR-9C. Instead, for each GSTIN such persons must submit a statement of receipts and payments for the financial year, authenticated by a practicing Chartered Accountant in India or a firm or LLP of practicing Chartered Accountants in India, by the annual due date in the year succeeding the financial year.</description>
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