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of <h1>Assam GST Rules Amended: Changes to FORM GSTR-1 and GST RFD-01 for Zero-Rated Supplies and Deemed Exports.</h1> The Assam Goods and Services Tax (Thirteenth Amendment) Rules, 2017, effective from December 21, 2017, amend the Assam Goods and Services Tax Rules, 2017. Key changes include modifications to FORM GSTR-1, specifically Table 6, which now details zero-rated supplies and deemed exports. Amendments to FORM GST RFD-01 and GST RFD-01A involve changes in the language regarding recipients and suppliers of deemed export supplies, and the insertion of new statements related to refund types, including those due to inverted tax structures and deemed exports. Declarations and undertakings related to refund claims are also updated.
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