GST reporting options expanded; amended refund and reconciliation forms allow optional consolidated reporting and uploads for affected years. The amendment revises FORM GST RFD-01 statements to record refunds across multiple categories including ITC from inverted duty structures, exports, SEZ supplies and deemed exports, inserts Statement 4A for SEZ refunds by SEZs on DTA supplies, and amends FORM GSTR-9 and FORM GSTR-9C instructions to permit optional consolidated reporting (net of credit/debit/amendments), uploading of signed PDF schedules in GSTR-9C without mandatory auditor certification in specified cases, and modified certification formats and reconciliation reporting requirements.
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Provisions expressly mentioned in the judgment/order text.
GST reporting options expanded; amended refund and reconciliation forms allow optional consolidated reporting and uploads for affected years.
The amendment revises FORM GST RFD-01 statements to record refunds across multiple categories including ITC from inverted duty structures, exports, SEZ supplies and deemed exports, inserts Statement 4A for SEZ refunds by SEZs on DTA supplies, and amends FORM GSTR-9 and FORM GSTR-9C instructions to permit optional consolidated reporting (net of credit/debit/amendments), uploading of signed PDF schedules in GSTR-9C without mandatory auditor certification in specified cases, and modified certification formats and reconciliation reporting requirements.
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