Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C - F.1-11(91)-TAX/GST/2020 (Part-III) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) No. F.1-11(91)-TAX/GST/2020 (Part-III) Dated, Agartala, the 27 th April, 2020. NOTIFICATION In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Fax Act. (Tripura Act No. 9 of 2017) (hereinafter referred to as the said Act). the State 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 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 Tripura State Goods and Services Tax Rules. 2017 under sub-section (2) of' section 44 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 or a Limited [viability Partnership of practicing Chartered Accountants in India is submitted for each GSTIN by the 30 th September of the year succeeding the financial year. By Order of the Governor, (Nagesh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department