Deemed export refunds: amended GST forms require specific statements and declarations for claimants, plus an ITC inverted structure statement introduced. Amends Gujarat GST Rules to revise FORM GSTR-1 Table 6 for separate reporting of exports, SEZ supplies and deemed exports, and amends FORMS GST RFD-01 and RFD-01A by expanding recipient/supplier designation, inserting Statement 1A for ITC accumulated due to inverted tax structure, inserting Statement 5B for deemed export refunds, and replacing declarations and undertakings to require claimants to certify invoice listing, input tax credit compliance and repayment obligation if statutory conditions are not met.
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Provisions expressly mentioned in the judgment/order text.
Deemed export refunds: amended GST forms require specific statements and declarations for claimants, plus an ITC inverted structure statement introduced.
Amends Gujarat GST Rules to revise FORM GSTR-1 Table 6 for separate reporting of exports, SEZ supplies and deemed exports, and amends FORMS GST RFD-01 and RFD-01A by expanding recipient/supplier designation, inserting Statement 1A for ITC accumulated due to inverted tax structure, inserting Statement 5B for deemed export refunds, and replacing declarations and undertakings to require claimants to certify invoice listing, input tax credit compliance and repayment obligation if statutory conditions are not met.
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