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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

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