Deemed export refund procedure updated: revised forms now require Statements 1A and 5B, new declarations and undertaking. Amendments to the West Bengal GST Rules substitute FORM GSTR-1 Table 6 to itemise zero rated supplies (exports, SEZ supplies, deemed exports) with tax breakdown and amend FORM GST RFD-01 and RFD-01A by replacing clause wording to include recipient/supplier of deemed export supplies, inserting Statement 1A for refunds of ITC due to inverted tax structure, inserting Statement 5B for deemed export refunds, and substituting declarations and undertakings requiring refund claims to match details in Statement 5B and providing for repayment with interest if statutory conditions are not complied with.
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Provisions expressly mentioned in the judgment/order text.
Deemed export refund procedure updated: revised forms now require Statements 1A and 5B, new declarations and undertaking.
Amendments to the West Bengal GST Rules substitute FORM GSTR-1 Table 6 to itemise zero rated supplies (exports, SEZ supplies, deemed exports) with tax breakdown and amend FORM GST RFD-01 and RFD-01A by replacing clause wording to include recipient/supplier of deemed export supplies, inserting Statement 1A for refunds of ITC due to inverted tax structure, inserting Statement 5B for deemed export refunds, and substituting declarations and undertakings requiring refund claims to match details in Statement 5B and providing for repayment with interest if statutory conditions are not complied with.
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