Page 65 - GSTL_26th March 2020_Vol 34_Part 4

Central Tax Notifications

Exemption to foreign airlines from furnishing reconciliation
statement in Form GSTR-9C
[Add on page 9.118 of 12th Edition of GST Law Manual, Vol. 1, 2020-21]
In exercise of the powers conferred by section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act),
the Central Government, on the recommendations of the Council, hereby notifies
the persons who are foreign company which is an airlines company covered un-
der the notification issued under sub-section (1) of section 381 of the Companies
Act, 2013 (18 of 2013) and who have complied with the sub-rule (2) of rule 4 of
the Companies (Registration of Foreign Companies) Rules, 2014, as the class of
registered persons who shall follow the special procedure as mentioned below.
2. The said persons shall not be required to furnish reconciliation
statement in FORM GSTR-9C to the Central Goods and Services Tax Rules, 2017
under sub-section (2) of section 44 of the said Act read with sub-rule (3) of rule 80
of the said rules :
Provided that a statement of receipts and payments for the financial year
in respect of its Indian Business operations, 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]

_______

GST LAW TIMES  26th March 2020  161