Foreign airline company exempted from GSTR-9C

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Foreign company , which is an airlines company as the class of registered persons, shall not be required to furnish reconciliation statement in FORM GSTR-9C.

Provided that a statement of receipts and payments for the FY in respect of its Indian Business operations, duly authenticated by a practicing CA in India or a firm or a LLP of practicing CA in India is submitted or each GSTIN by the 30th Sept of the year succeeding the FY.

The notification of the matter has been attached here : notfctn-09-central-tax-english-2020.pdf.pdf

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