Deemed export refund procedure revised: amended GST forms require new statements, declarations and undertakings for refund claims. Amendments to Uttar Pradesh GST Rules, effective 21 December 2017, substitute Table 6 of FORM GSTR-1 to detail zero rated supplies, exports, SEZ supplies and deemed exports with invoice and tax breakups; amend FORM GST RFD-01 and RFD-01A to include recipients and suppliers of deemed exports in Table 7; insert Statement 1A for ITC inverted-tax-structure refunds and Statement 5B for deemed export refunds; and replace/insert DECLARATION and UNDERTAKING text requiring invoice-level declarations, mutual non-duplication of claims and repayment with interest where statutory conditions are not met.
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Provisions expressly mentioned in the judgment/order text.
Deemed export refund procedure revised: amended GST forms require new statements, declarations and undertakings for refund claims.
Amendments to Uttar Pradesh GST Rules, effective 21 December 2017, substitute Table 6 of FORM GSTR-1 to detail zero rated supplies, exports, SEZ supplies and deemed exports with invoice and tax breakups; amend FORM GST RFD-01 and RFD-01A to include recipients and suppliers of deemed exports in Table 7; insert Statement 1A for ITC inverted-tax-structure refunds and Statement 5B for deemed export refunds; and replace/insert DECLARATION and UNDERTAKING text requiring invoice-level declarations, mutual non-duplication of claims and repayment with interest where statutory conditions are not met.
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