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<h1>West Bengal GST Rules Amended: Updates to FORM GSTR-1, GST RFD-01, and GST RFD-01A for Deemed Export Refunds.</h1> The West Bengal Goods and Services Tax (Thirteenth Amendment) Rules, 2017, effective immediately, amend the existing GST rules. Changes include updates to FORM GSTR-1, particularly Table 6, which now covers zero-rated supplies and deemed exports. FORM GST RFD-01 and GST RFD-01A have been revised to clarify refund claims for deemed export supplies, including new declarations and undertakings. These amendments specify how refunds should be claimed, ensuring that claims do not exceed input tax credits reported. The amendments aim to streamline the refund process for deemed exports and address issues related to inverted tax structures.