Page 19 - GSTL_26th March 2020_Vol 34_Part 4

GST PITARA

Central Tax Notifications

Exemption to foreign airlines from furnishing reconciliation statement
in Form GSTR-9C. — The Central Government has notified specified foreign
airlines company as the class of registered persons who shall not be required to
furnish reconciliation statement in FORM GSTR-9C provided that a statement of
receipts and payments for the financial year in respect of its Indian Business op-
erations, duly authenticated by a practicing Chartered Accountant in India or a
firm or a Limited Liability Partnership of practicing Chartered Accountants in
India is submitted for each GSTIN by the 30th September of the year succeeding
the Financial Year. — Notification No. 9/2020-C.T., dated 16-3-2020. (See page S7)

GST Departmental Clarifications

GST Appellate Tribunal - Non-disposal of appeals due to non-
constitution of Appellate Tribunal - Clarification. — Noticing that appellate
process is being kept pending by several appellate authorities on the grounds
that the Appellate Tribunal has been not constituted and that till such time no
remedy is available against their order-in-appeal, such appeals cannot be dis-
posed, the C.B.I. & C., reiterating the Central Goods and Services Tax (Ninth Removal
of Difficulties) Order, 2019, dated 3-12-2019 which has provided that the appeal to
Tribunal can be made within three months (six months in case of appeals by the Gov-
ernment) from the date of communication of order or date on which the President or the
State President, as the case may be, of the Appellate Tribunal enters office, whichever is
later, has advised the appellate authorities to dispose all pending appeals expe-
ditiously without waiting for the constitution of the Appellate Tribunal and
while passing the order it may be mentioned in the preamble that appeal may be
made to the Appellate Tribunal whenever it is constituted within three months
from the President or the State President enters office. — C.B.I. & C. Circular No.
132/2/2020-GST, dated 18-3-2020. (See page C3)
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