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<h1>Government Amends GST Rules: Updates to GSTR-1 Table 6 & Refund Forms RFD-01, RFD-01A for Clarity on Exports.</h1> The Central Government, under section 164 of the Central Goods and Services Tax Act, 2017, has issued the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017, effective from the date of publication in the Official Gazette. Key amendments include updates to FORM GSTR-1, specifically Table 6, which now includes detailed information on zero-rated supplies and deemed exports. Changes to FORM GST RFD-01 and RFD-01A involve modifications in refund-related declarations and statements, particularly concerning deemed export supplies and input tax credit accumulation due to the inverted tax structure. These amendments aim to streamline tax refund processes for both suppliers and recipients.