Notification 9/2020 - Central Tax
Date: March 16, 2020
Effective From: March 25, 2020
Subject
Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C
Content
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…