Notification No. 09/2020
Date: March 16, 2020
Subject: Exemption of foreign airlines from filing GSTR-9C
Description:
Notifies foreign airline companies as a special class of registered persons. Exempts them from furnishing reconciliation statement in FORM GSTR-9C. Prescribes submission of an audited statement of receipts and payments for Indian operations instead.
Effective Date: 16.03.2020