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[To be published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No.09/2020– Central Tax

New Delhi, the 16
th
March, 2020

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 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 Central 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
30
th
September of the year succeeding the financial year.

[F. No-20/08/01/2019-GST]

(Pramod Kumar)
Director to the Government of India
notifications no 09 2020 central tax | iKargos