Deemed notification: central tax extensions and bonds treated as state notifications, and refunds procedure and forms amended. Amendments to the Odisha GST Rules substitute provisos and sub-rules to deem certain Central GST notifications and bonds effective under the State rules, clarify inspection wording in rule 138C, and permit the Commissioner, in consultation with the Chief Commissioner of Central Tax, to notify movement limits. Form amendments replace Table 6 of GSTR-1 for zero-rated supplies and imports new statements and revised declarations and undertakings in FORM GST RFD-01 and RFD-01A to capture refunds for inverted tax ITC and deemed exports and to require reciprocal declarations and repayment undertakings.
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Provisions expressly mentioned in the judgment/order text.
Deemed notification: central tax extensions and bonds treated as state notifications, and refunds procedure and forms amended.
Amendments to the Odisha GST Rules substitute provisos and sub-rules to deem certain Central GST notifications and bonds effective under the State rules, clarify inspection wording in rule 138C, and permit the Commissioner, in consultation with the Chief Commissioner of Central Tax, to notify movement limits. Form amendments replace Table 6 of GSTR-1 for zero-rated supplies and imports new statements and revised declarations and undertakings in FORM GST RFD-01 and RFD-01A to capture refunds for inverted tax ITC and deemed exports and to require reciprocal declarations and repayment undertakings.
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