Central Tax Notification No 09 of 2020 dt 16th March, 2020 under GST

Posted on 11 June 2022 Category : Notifications

Notification no 09/2020 Central Tax date on 16th March, 2020, GST

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

The extract of GST Notification No. 09/2020- Central Tax is given below:

Notification No. 09/2020- Central Tax, GST

[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 16^th 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.

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 30^th 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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