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of <h1>Arunachal Pradesh Announces Tenth Amendment to GST Rules 2017: Changes to FORM GSTR-1 and Refund Procedures for Exports.</h1> The Arunachal Pradesh Government issued the Tenth Amendment to the Goods and Services Tax Rules, 2017, effective upon publication in the Official Gazette. Key changes include modifications to FORM GSTR-1, specifically Table 6, addressing zero-rated supplies and deemed exports. Amendments to FORM GST RFD-01 and RFD-01A clarify refund procedures for deemed export supplies, including new declarations and statements for refund claims due to inverted tax structures. The amendments ensure that refunds are claimed only for specified invoices and provide an undertaking to repay any refunded amounts if compliance issues are identified.
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