Refunds and reporting: GST amendment mandates invoice-level disclosure and declarations for deemed export and inverted-tax ITC refunds. Amendment revises Delhi GST Rules to modify FORM GSTR-1 and refund forms, adding invoice-level reporting for exports, SEZ supplies and deemed exports; inserts Statement 1A for refunds due to ITC accumulated from inverted tax structures and Statement 5B for deemed export refunds; and substitutes standardised declarations and undertakings requiring that refunds correspond to invoices in Statement 5B and that counterparty has not claimed overlapping refunds or availed input tax credit, with an undertaking to repay refunded amounts with interest if statutory requirements are not met.
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Provisions expressly mentioned in the judgment/order text.
Refunds and reporting: GST amendment mandates invoice-level disclosure and declarations for deemed export and inverted-tax ITC refunds.
Amendment revises Delhi GST Rules to modify FORM GSTR-1 and refund forms, adding invoice-level reporting for exports, SEZ supplies and deemed exports; inserts Statement 1A for refunds due to ITC accumulated from inverted tax structures and Statement 5B for deemed export refunds; and substitutes standardised declarations and undertakings requiring that refunds correspond to invoices in Statement 5B and that counterparty has not claimed overlapping refunds or availed input tax credit, with an undertaking to repay refunded amounts with interest if statutory requirements are not met.
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