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of <h1>Jharkhand GST Rules Amended: Changes to FORM GSTR-1 and GST RFD-01 for Zero-Rated Supplies and Refunds.</h1> The Jharkhand Goods and Services Tax (Thirteenth Amendment) Rules, 2017, effective from December 21, 2017, amends the Jharkhand GST Rules, 2017. The amendments include changes to FORM GSTR-1, specifically Table 6, which now addresses zero-rated supplies and deemed exports. Modifications to FORM GST RFD-01 and RFD-01A involve updates to clauses related to deemed export supplies and the introduction of new statements for refund types, including ITC accumulation due to inverted tax structures and deemed exports. The amendments also require declarations and undertakings regarding refund claims by recipients and suppliers of deemed exports.
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