Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C

Last updated: 17 March 2020

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This notification introduces a special procedure for foreign airlines registered in India. These airlines, specifically those covered under the Companies Act, 2013, will be exempt from the requirement to submit a reconciliation statement in FORM GSTR-9C. However, they must submit an authenticated statement of receipts and payments for their Indian operations annually.

[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

G.S.R......(E).— 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 subsection (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.

[F. No-20/08/01/2019-GST]

(Pramod Kumar)

Director to the Government of India

FAQ :

Foreign airlines that are registered companies in India and comply with specific provisions of the Companies (Registration of Foreign Companies) Rules, 2014 are eligible.

The exemption is from furnishing the reconciliation statement in FORM GSTR-9C, as required under the Central Goods and Services Tax Rules, 2017.

Eligible airlines must submit a statement of receipts and payments for their Indian business operations for each financial year.

The statement of receipts and payments must be duly authenticated by a practicing Chartered Accountant in India, or a firm or Limited Liability Partnership of practicing Chartered Accountants in India.

The statement must be submitted by the 30th September of the year succeeding the financial year.

Notification No : 09/2020-Central Tax
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-09-central-tax-english-2020.pdf

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