Notification No.: 09/2020 – Central Tax
Date of Notification: 16th March 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 44(2) – Reconciliation statement requirement (FORM GSTR-9C)
- Section 148 – Special procedure for certain registered persons
- CGST Rules, 2017:
- Rule 80(3) – Annual reconciliation statement (GSTR-9C)
- Companies Act, 2013:
- Section 381(1) – Foreign companies
- Companies (Registration of Foreign Companies) Rules, 2014:
- Rule 4(2) – Compliance for foreign company registration
Summary of Notification
Exemption from GSTR-9C for Foreign Airline Companies Registered in India:
The Government, invoking powers under Section 148, provides exemption from filing FORM GSTR-9C (reconciliation statement) to a specific class of taxpayers:
✅ Who is covered:
Foreign companies operating as airlines, registered under Section 381(1) of the Companies Act, 2013, and compliant with Rule 4(2) of the Companies (Registration of Foreign Companies) Rules, 2014.
✅ Special Compliance Procedure:
- These companies are not required to file FORM GSTR-9C under Section 44(2) and Rule 80(3).
- Instead, they must submit a statement of receipts and payments for the financial year for their Indian business operations.
- This statement must be authenticated by a practicing Chartered Accountant in India or a firm/LLP of practicing Chartered Accountants.
- The submission must be made for each GSTIN, by 30th September of the succeeding financial year.
This special procedure simplifies compliance for foreign airline operators by replacing the GSTR-9C requirement with a CA-certified statement.
