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

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..... the powers conferred by section 148 of the Assam Goods and Services Tax Act. 2017 (Assam Act NO. XXVIII of 2017) (hereinafter referred to as the said Act ). the Governor of Assam. on the recommendations of the Council. hereby pleased to notify 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 Compani .....

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..... untants 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 with effect from the 16th day of March, 2020. S. JAGANNATHAN, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department. - Notification Tax Management India - taxmanagementind .....

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