GST return reporting amendment: expanded refund statements and optional consolidated reporting relief for specified financial years. The Seventh Amendment revises FORM GST RFD-01 by substituting Statements to standardise refund claim data for ITC accumulated from inverted tax structure, exports (with/without tax), SEZ-related supplies, deemed exports and POS changes. It amends FORM GSTR-9 and its instructions to add entries for specified financial years, permit auto-population from GSTR-2A, allow consolidated or net reporting and optional non-filling or PDF upload of specified tables for those years. FORM GSTR-9C instructions and certification text are correspondingly modified to permit specified non-filing options and certification formats.
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GST return reporting amendment: expanded refund statements and optional consolidated reporting relief for specified financial years.
The Seventh Amendment revises FORM GST RFD-01 by substituting Statements to standardise refund claim data for ITC accumulated from inverted tax structure, exports (with/without tax), SEZ-related supplies, deemed exports and POS changes. It amends FORM GSTR-9 and its instructions to add entries for specified financial years, permit auto-population from GSTR-2A, allow consolidated or net reporting and optional non-filling or PDF upload of specified tables for those years. FORM GSTR-9C instructions and certification text are correspondingly modified to permit specified non-filing options and certification formats.
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