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of <h1>CGST Seventh Amendment 2019: Updates Refund Forms, GSTR-9, GSTR-9C, and Streamlines Filing for FY 2017-18 & 2018-19.</h1> The Central Goods and Services Tax (Seventh Amendment) Rules, 2019, effective from November 14, 2019, amend the CGST Rules, 2017. Key changes include updates to refund forms and instructions for filing annual returns (GSTR-9) and reconciliation statements (GSTR-9C). The amendments provide options for reporting and filing returns for FY 2017-18 and 2018-19, such as consolidated reporting of input tax credits and adjustments. They also introduce new refund types and modify existing forms to streamline tax processes. The changes aim to simplify compliance for taxpayers under the GST framework.
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