Zero-rated supplies and deemed exports: amended GST forms require invoice-level statements and declarations for refund claims. Amendments replace GSTR-1 Table 6 to require separate reporting of exports, SEZ supplies and deemed exports with tax-component columns; expand RFD-01/RFD-01A wording to include suppliers or recipients of deemed export supplies; and insert standardized declarations and an undertaking tied to Statement 5B for deemed export refund claims plus Statement 1A for refunds of ITC accumulated due to inverted tax structure, each requiring invoice-level tax detail.