Notification No. 09/2020
Date: March 16, 2020
Subject: Exemption of foreign airline companies from furnishing FORM GSTR-9C
Description:
Issued under section 148 of the CGST Act, this notification exempts foreign airline companies from furnishing the reconciliation statement in FORM GSTR-9C. In lieu thereof, such entities are required to submit a statement of receipts and payments for Indian operations, certified by a practicing Chartered Accountant in India, by 30 September following the financial year. The notification simplifies compliance for foreign airlines.