GST Updates:- Exemption to Foreign Airlines from furnishing GSTR-9C

Notification :-  09/2020-Central Tax  (Date of Application – 16.03.2020)

Old Provision New Provision
Foreign Airline companies covered under Section 381(1) of the Companies Act, 2013 are required to file Reconciliation Statement in Form GSTR 9C.
Foreign Airlines company covered under Section 381(1) of the Companies Act, 2013 are now exempted from filing of Reconciliation Statement in Form GSTR 9C. However, a Statement of Receipts and Payments for Indian Business Operations, duly certified by Chartered Accountant is required to be submitted for each GSTIN every year by 30th September.

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