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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 16thMarch, 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
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