Deemed export refunds: procedural amendment mandates invoice-level statements and tailored declarations for supplier and recipient claims. The Thirteenth Amendment modifies Puducherry GST Rules to substitute Table 6 in FORM GSTR-1 specifying fields for zero-rated supplies (exports, SEZ supplies, deemed exports) and to amend FORM GST RFD-01 and RFD-01A. These refund forms now recognise both recipient and supplier of deemed exports, add Statement 1A for ITC accumulated due to inverted tax structure, insert Statement 5B for deemed export refund invoice particulars with tax component breakdowns, and replace the declaration and undertaking language to require invoice-level listing, prevent double claims, and mandate repayment with interest if statutory ITC/return conditions are not complied with.
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Deemed export refunds: procedural amendment mandates invoice-level statements and tailored declarations for supplier and recipient claims.
The Thirteenth Amendment modifies Puducherry GST Rules to substitute Table 6 in FORM GSTR-1 specifying fields for zero-rated supplies (exports, SEZ supplies, deemed exports) and to amend FORM GST RFD-01 and RFD-01A. These refund forms now recognise both recipient and supplier of deemed exports, add Statement 1A for ITC accumulated due to inverted tax structure, insert Statement 5B for deemed export refund invoice particulars with tax component breakdowns, and replace the declaration and undertaking language to require invoice-level listing, prevent double claims, and mandate repayment with interest if statutory ITC/return conditions are not complied with.
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