Telangana GST (Seventh Amendment) Rules 2017: Key Changes to FORM GSTR-1, GST RFD-01, and RFD-01A Explained.
The Telangana Government issued the Telangana Goods and Services Tax (Seventh Amendment) Rules, 2017, effective from December 21, 2017. Key amendments include changes to FORM GSTR-1, specifically Table 6, which now details zero-rated supplies and deemed exports, and revisions to FORM GST RFD-01 and RFD-01A. These revisions clarify the terms for claiming refunds for deemed exports, including declarations and undertakings required from recipients and suppliers. The amendments also introduce new statements to document invoices and tax details for inward and outward supplies, addressing issues like inverted tax structures and deemed exports.
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