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

No. 1010 Registered No. N. E.930. TRIPURA GAZETTE Published by Authority EXTRAORDINARY ISSUE PART--|-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc. GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCTSE) No. F. I -1 1 (9 I )-TNUGST/2020(Part-III ) Dated, Agartala, the 27 th April, 2020. NOTIFICATION ln exeroise <.11'tltc powers cont'erred b.1'section 148 of thc.'I'ripura State Coods and Sen,ices'I'ax Act. 2017 (1'ripura Ac:t No, t) r:f 20 171 thereinafter referred to as the said Act), the State (iovernntcnt, orr tlrc recontmenclations o1'tlre Council. lrercby notifies lhe persons lvho are foreign colllpitnv rvhich is irn airiittes cornpany covercd undcl tlre notillcation isstred under sutr-secrion (l) {2) o1'rulc 4 of the Companies (Ilcgistrariotr ul'li<lrcisn (.'ornpanics) Ilulcs. 20 14, as the class of rcgistcrcd Fc:'s()ns rvho shall lbllor.v the spccial proccduru- its nli:ntionecl belorv- 3. I'he saiel psrsolt-s shall not tre required to fumish reconciliati<)n stal€rnent ir"r FORM CSTR- 9C to thc'l'r'iptrrrr Statc (ioocis and Services -fax Rules,?Afi rrnclcr sub-section (2) of section 44 of' the saicl Acr rcacl r.l,irh sub-nrle (3) of'nrle 80 o1-the said rrrlcs: Provided that a statelnent of receipts :rnd payment: lbr tbe tinancial year irr respect of its lndian Busit-rcss operations. dul1.'authenticated by a practicing Chartered Accountani in lndia or a flrt-n or a I-imited Liability Partnership of practicing Chartered Accountiints in Inclia is submitted l'or cach GS'l iN by tlre 30tr'Septernber of the year succeeding the financial ycar, overnclr. y1 vl AS) Joint Secretary Government of 'I'ripura Iiinance Depaltment Printed at the Tripura Government Press, Agartala. No. 1010 Registered No. N. E. 930 :".":1'l'¢\:l\" ’. +0"!.P€», TRIPURA GAZETTE Published byAuthority EXTRAORDINARY ISSUE -In‘. ~72 PART--|-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc. GOVERNNIENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) N0. F.1-ll(91)-TAX/GST/202(l(Part-III) Dated, Agartala, the 27th April, 2020 NOTIFICATION In exercise et" the p0W'€I‘S conferred by section 148 of the Tripura State Geods and Services 'l‘-m-=1 .»*~‘u:t. 2017 (Tripura Act Ne. 9 of“ 2017") (hereimtfter referred to as the said Act), the State (View-*ertm"1cnt. on the recommendations of the Council, hereby notifies the persons who are foreign c<>:.np::my which is an ztirlines company covered under the notification issued under sub-section (1) efsceticm 381 ofthe Companies Act, BORIS { I 8 e1‘"'2()l3} and who have complied with the sub-rule {2} Qt" rule 4 (Tif the Companies (Registration ul‘ llhrcign Companies) Rules. 2014, as the class of registered pe:':~';un.':~; who shall ibilew the special procedure as mentioned below- 2. . The saitl persons shall not he required to furnish reconc-iliatitm statement in FORM GSTR- 9C to the "l“ripm-at State Geode and Services Tar»; Rules, 2017 under :?;ub~.sectien (2) of section 44 of‘ the said Act read with sub-rule (3) of‘ rule 80 t>l’the said rules: Pmvided that a statement cf‘ receipts and payments for the financial year in respect of its llnciiam Business operations. duly authenticated by a practicing Chartered Accountant in Indie or a firm or a Limited I..-iahility Partnership of practicing Chartered Accountants in India is wbmitted fer each GS"I"ll\l by the 30"‘ September ofthe year sttcceeding the financial year. Y 2/“in (Nageslz Kumar B, AS) Joint Secretary Clevemmem efTripure Finance Depztrtment Printed at "the Trifiura Government Press, Agartala. 1 I