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GSTR 9C Exemption

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Is GSTR9C filing is exempted for those taxpayers who are deducting TDS ? (in my query the taxpayer is a cooperative society having exempted turnover of Rs. 5 Cr.)
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As per CBIC’s CGST notification number 30/2021 dated 30th July 2021, all foreign companies which are in the airline business and compliant with the relevant provisions and rules of the Companies Act 2013 are exempted from the GSTR-9C requirement.


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