Notification No. 09/2020 – Central Tax Explained

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Notification No. 09/2020 – Central Tax: Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C.

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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 30th September of the year succeeding the financial year.

(Pramod Kumar)
Director to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 09/2020 – Central Tax

Q1: What is Notification No. 09/2020 – Central Tax in simple words?

Answer:
It is a GST notification exempting eligible foreign airlines from filing GSTR-9C. Instead, they must submit an audited Receipts & Payments Statement by a CA for each GSTIN.

Q2: Which companies are covered under this notification?

Answer:
Only foreign airline companies registered in India under:
✔ Section 381(1) of Companies Act
✔ Rule 4(2) of Foreign Companies Registration Rules

Q3: Are Indian airlines like Indigo or Air India covered?

Answer:
No.
This exemption is only for foreign airlines, not Indian companies.

Q4: What exactly is exempted?

Answer:
Submission of GSTR-9C (Reconciliation Statement) mandated under Section 44(2) and Rule 80(3).

Q5: What document must be filed instead of GSTR-9C?

Answer:
A Statement of Receipts and Payments, authenticated by a CA/CA firm/CA LLP.

Q6: What is the deadline for submitting this statement?

Answer:
30 September of the year following the financial year.

Q7: Do foreign airlines still need to file GSTR-9 (Annual Return)?

Answer:
Yes, unless exempted separately.
This notification only removes the requirement of GSTR-9C.

Q8: Does this change monthly or quarterly return filing?

Answer:
No. They must continue filing:
GSTR-3B
GSTR-1
Need help?
👉 https://finodha.in/gst-return-filing/

Q9: Does the airline need multiple statements for multiple GSTINs?

Answer:
Yes.
A separate Receipts & Payments Statement must be filed for each GSTIN.

Q10: Who can authenticate the statement?

Answer:
Only a Practicing Chartered Accountant (CA) or CA Firm/LLP in India.

Q11: What happens if the airline fails to file the statement by 30 Sept?

Answer:
They may face:
General penalties under Section 125 of CGST Act
Notices from GST department
Possible questioning during GST audit/assessment

Q12: Do foreign airlines need separate Indian GST registration?

Answer:
Yes.
They must register under GST with a valid Indian GSTIN.
Need GST registration?
👉 https://finodha.in/online-gst-registration/

Q13: What is Section 148 of CGST Act mentioned in the notification?

Answer:
It allows the Government to prescribe special procedures for certain taxpayers—like this exemption for foreign airlines.

Q14: What is Rule 80(3) of the CGST Rules?

Answer:
Rule 80(3) mandates filing of GSTR-9C for taxpayers over a specified turnover.
Notification No. 09/2020 overrides this for foreign airlines.

Q15: What is Section 381(1) of Companies Act?

Answer:
It requires foreign companies with a business presence in India to register and maintain financial records for Indian operations.

📌 Conclusion

Notification No. 09/2020 – Central Tax simplifies GST compliance for foreign airlines by removing the requirement of GSTR-9C and replacing it with a simpler, CA-authenticated statement.

If you are a foreign airline operating in India or a consultant working with one, ensure compliance is timely, accurate, and supported by proper documentation.

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