Terminology correction in GST rules: standardises 'State/Union territory tax' and clarifies 'deemed export supplies' wording. All instances of 'State tax/Union territory tax' in specified tables and statements of FORM GSTR-1, FORM GST RFD-01 and FORM RFD-01A are replaced by 'State/Union territory tax', and the phrase 'Recipient of deemed export/Supplier of deemed export' is substituted with 'Recipient of deemed export supplies/Supplier of deemed export supplies' in the listed form statements.
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.
Terminology correction in GST rules: standardises "State/Union territory tax" and clarifies "deemed export supplies" wording.
All instances of "State tax/Union territory tax" in specified tables and statements of FORM GSTR-1, FORM GST RFD-01 and FORM RFD-01A are replaced by "State/Union territory tax", and the phrase "Recipient of deemed export/Supplier of deemed export" is substituted with "Recipient of deemed export supplies/Supplier of deemed export supplies" in the listed form statements.
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