GST Notification 09/2020-Central Tax ,dt. 16-03-2020
Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C provided statement of Receipts and Payments account duly authenticated by CA shall be submitted to GSTIN
Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) | GST Notification 12/2020
