Exemption of foreign airlines from not furnishing reconciliation statement in FORM GSTR-9C under the J&K GST Act, 2017 - S.O. 158 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT-FINANCE DEPARTMENT. Notification Jammu, the 15th of May, 2020. S.O. 158 .- In exercise of the powers conferred by section 148 of Jammu and Kashmir Goods and Service Tax Act, 2017 (Act No. V of 2017), the Government on recommendations of the Council, hereby notifies the following person :- (i) 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 above said persons shall not be required to furnish reconciliation statement in Form GSTR-9-C to the Jammu and Kashmir Goods and Services Tax Rules, 2017 under sub-section (2) of Section 44 of the said Act read with sub-rule 93 of rule 80 of the said rules : Provided the statement of receipt and payment for the financial year in respect of its Indian Business operations, duly authenticated by a practicing Chartered Accountant of India or a firm of 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. This notification shall be deemed to have come into force w. e. f. 16 th day of March 2020. (Sd.) DR. ARUN KUMAR MEHTA, IAS, Finance Commissioner.