Deemed exports and zero-rated supplies: amended GST forms require invoice-level disclosure and claimant-specific refund declarations. Amendments revise reporting and refund procedures for zero-rated supplies and deemed exports, substituting FORM GSTR-1 Table 6 to capture exports, supplies to SEZs and deemed exports with detailed tax-head columns; inserting Statements 1A (ITC from inverted tax structure) and 5B (deemed exports) into GST RFD-01 and RFD-01A; expanding claimant designation to recipient/supplier of deemed export supplies; and replacing declarations and undertakings to prevent duplicate refund claims and ensure repayment if compliance requirements for input tax credit are not met.
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Provisions expressly mentioned in the judgment/order text.
Deemed exports and zero-rated supplies: amended GST forms require invoice-level disclosure and claimant-specific refund declarations.
Amendments revise reporting and refund procedures for zero-rated supplies and deemed exports, substituting FORM GSTR-1 Table 6 to capture exports, supplies to SEZs and deemed exports with detailed tax-head columns; inserting Statements 1A (ITC from inverted tax structure) and 5B (deemed exports) into GST RFD-01 and RFD-01A; expanding claimant designation to recipient/supplier of deemed export supplies; and replacing declarations and undertakings to prevent duplicate refund claims and ensure repayment if compliance requirements for input tax credit are not met.
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