GST amendment rules update inverted duty refunds, anti-profiteering measures, e-way bill exemptions, and refund form requirements. The amendment rules revise the GST framework on deemed payment under section 15, extend the period in rule 83, and substitute the refund formula for inverted duty structure under rule 89 by defining Net ITC and Adjusted Total Turnover. They also update refund and anti-profiteering provisions, including deposits into the Fund, and modify e-way bill exemptions, return instructions, practitioner registration forms, and refund application statements for inverted tax structure and deemed exports.
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GST amendment rules update inverted duty refunds, anti-profiteering measures, e-way bill exemptions, and refund form requirements.
The amendment rules revise the GST framework on deemed payment under section 15, extend the period in rule 83, and substitute the refund formula for inverted duty structure under rule 89 by defining Net ITC and Adjusted Total Turnover. They also update refund and anti-profiteering provisions, including deposits into the Fund, and modify e-way bill exemptions, return instructions, practitioner registration forms, and refund application statements for inverted tax structure and deemed exports.
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