GOODS & SERVICES TAX / IDT UPDATE – 82 Exemption of Foreign Airlines from furnishing reconciliation Statement in FORM GSTR-9C The Central Government vide Notification No.09/2020-Central Tax ,dated 16 th March, 2020 has notified the foreign company which is an airlines company covered under 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 :- Special procedure to be followed:- Exemption from furnishing GSTR-9C:- The said persons shall not be required to furnish reconciliation stat...
Chartered Accountants