NOTIFICATION NO. 09/2020- CENTRAL TAX : NO NEED TO FILE GSTR 9C IN CASE OF FOREIGN AIRLINES COMPANY


To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)


Government of India


Ministry of Finance (Department of Revenue)


Central Board of Indirect Taxes and Customs Notification No.09/2020– Central Tax

New Delhi, the 16th March, 2020

In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the persons who are 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.

2. The said persons shall not be required to furnish reconciliation statement in FORM GSTR-9C to the Central Goods and Services Tax Rules, 2017 under sub- section (2) of section 44 of the said Act read with sub-rule (3) of rule 80 of the said rules:

Provided that a statement of receipts and payments for the financial year in respect of its Indian Business operations, duly authenticated by a practicing Chartered Accountant in India or a firm or a Limited Liability Partnership of practicing Chartered Accountants in India is submitted for each GSTIN by the 30th September of the year succeeding the financial year.

10 views
Never Miss a Post. Subscribe Now!

Join our newsletter to stay updated on Taxation and Corporate Law.

Connect with us : allabouttaxe2017@gmail.com Mobile no. - +91-9350118496

Address: Plot No. 18, Jagdemba Market, MIE Bahadurgarh, Haryana-124507

Copyright © allabouttaxes.in All Rights Reserved.

  • Grey Twitter Icon