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    <title>Exemption of foreign airlines from not furnishing reconciliation statement in FORM GSTR-9C under the J&amp;K GST Act, 2017</title>
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    <description>Exempts specified foreign airline companies from furnishing reconciliation statement in Form GSTR-9C; instead requires, for each GSTIN, a financial year statement of receipt and payment for Indian business operations duly authenticated by a practicing Chartered Accountant or firm/LLP of practicing Chartered Accountants in India, to be submitted by 30th September following the financial year, effective retrospectively from 16th March 2020.</description>
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      <description>Exempts specified foreign airline companies from furnishing reconciliation statement in Form GSTR-9C; instead requires, for each GSTIN, a financial year statement of receipt and payment for Indian business operations duly authenticated by a practicing Chartered Accountant or firm/LLP of practicing Chartered Accountants in India, to be submitted by 30th September following the financial year, effective retrospectively from 16th March 2020.</description>
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