Tripura SGST amends GST forms to add statements and declarations for deemed exports and inverted-tax ITC refunds. The amendment replaces Table 6 of FORM GSTR-1 to record exports, SEZ supplies and deemed exports; expands eligibility wording in FORM GST RFD-01 and RFD-01A to include suppliers as well as recipients of deemed exports; inserts Statement 1A for ITC accumulated via inverted tax structure and Statement 5B for deemed-export invoice details; and substitutes declarations and undertakings requiring claimants to certify invoice listing, limit refunds to availed input tax credit, and to repay refunds with interest if statutory conditions are not met.
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Tripura SGST amends GST forms to add statements and declarations for deemed exports and inverted-tax ITC refunds.
The amendment replaces Table 6 of FORM GSTR-1 to record exports, SEZ supplies and deemed exports; expands eligibility wording in FORM GST RFD-01 and RFD-01A to include suppliers as well as recipients of deemed exports; inserts Statement 1A for ITC accumulated via inverted tax structure and Statement 5B for deemed-export invoice details; and substitutes declarations and undertakings requiring claimants to certify invoice listing, limit refunds to availed input tax credit, and to repay refunds with interest if statutory conditions are not met.
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