GST forms amended to require invoice-level reporting and declarations for zero-rated, SEZ and deemed export refund claims. Amendments replace GSTR-1 serial number 6 to itemise zero-rated supplies (exports, SEZ supplies, deemed exports) with invoice and tax details; amend Forms GST RFD-01 and RFD-01A to expand recipient description, add mirror declarations for supplier/recipient refund claims, include an undertaking to repay refunds with interest if ITC or return compliance is deficient, and insert Statement-1A for ITC due to inverted tax structure and Statement-5B for invoice-level deemed export refund particulars.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST forms amended to require invoice-level reporting and declarations for zero-rated, SEZ and deemed export refund claims.
Amendments replace GSTR-1 serial number 6 to itemise zero-rated supplies (exports, SEZ supplies, deemed exports) with invoice and tax details; amend Forms GST RFD-01 and RFD-01A to expand recipient description, add mirror declarations for supplier/recipient refund claims, include an undertaking to repay refunds with interest if ITC or return compliance is deficient, and insert Statement-1A for ITC due to inverted tax structure and Statement-5B for invoice-level deemed export refund particulars.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
