Exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C - 09/2020 – State Tax - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 1st September, 2020 No. 09/2020 State Tax No. F.3(35)/Fin.(Rev-I)/2020-21/DS-IV/72 .-In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act), the Lt. Governor of National Capital Territory of Delhi, 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 Delhi 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 30th September of the year succeeding the financial year. 3. This notification shall come into force on the 16th day of March, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, SUNIL SEHGAL, Dy. Secy. IV (Finance)