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    <title>Exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C</title>
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    <description>Foreign airlines registered as foreign companies are exempt from furnishing a reconciliation statement in FORM GSTR-9C and must submit, for each GSTIN, a CA authenticated statement of receipts and payments for the financial year relating to Indian business operations by the 30th September following the financial year.</description>
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      <description>Foreign airlines registered as foreign companies are exempt from furnishing a reconciliation statement in FORM GSTR-9C and must submit, for each GSTIN, a CA authenticated statement of receipts and payments for the financial year relating to Indian business operations by the 30th September following the financial year.</description>
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