Refund for inverted duty structure formula clarified to determine refundable input tax credit against adjusted turnover. Substitution of rule 89(5) prescribes a refund for inverted duty structure via the formula: Maximum Refund Amount = (Turnover of inverted rated supplies x Net ITC / Adjusted Total Turnover) - tax payable on such supplies, with Net ITC and Adjusted Total Turnover defined. Rule 97 establishes the Consumer Welfare Fund, its sources, auditability, a Standing Committee with specified powers to regulate applicants, grants, investments and reimbursements, and limits on utilisation. Amendments also prescribe capital goods valuation for ITC-03 and insert FORM GSTR-10 and revised DRC-07.