Nagaland GST rules amended: revised GSTR 1 reporting for zero rated/deemed exports and enhanced refund form disclosures. The notification amends Nagaland GST Rules by substituting Table 6 of FORM GSTR 1 to detail zero rated supplies, exports and supplies to SEZs, and by amending FORM GST RFD 01 and RFD 01A to (i) change recipient/supplier wording for deemed exports, (ii) insert Statement 1A for ITC accumulated due to inverted tax structure, (iii) insert Statement 5B for invoice-level details for deemed export refunds, and (iv) replace declarations and undertakings requiring invoice-specific refund claims and repayment with interest if statutory conditions are not met.
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Nagaland GST rules amended: revised GSTR 1 reporting for zero rated/deemed exports and enhanced refund form disclosures.
The notification amends Nagaland GST Rules by substituting Table 6 of FORM GSTR 1 to detail zero rated supplies, exports and supplies to SEZs, and by amending FORM GST RFD 01 and RFD 01A to (i) change recipient/supplier wording for deemed exports, (ii) insert Statement 1A for ITC accumulated due to inverted tax structure, (iii) insert Statement 5B for invoice-level details for deemed export refunds, and (iv) replace declarations and undertakings requiring invoice-specific refund claims and repayment with interest if statutory conditions are not met.
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