Tamil Nadu GST rules amend refund forms, annual return reporting and audit certification, offering optional reporting relief. The rules substitute multiple Statements in FORM GST RFD-01 to standardise refund reporting for ITC from inverted tax structure, exports, SEZ-related supplies and deemed exports; amend FORM GSTR-9 and its instructions to add fiscal-year specific entries and permit optional consolidated reporting or omission of certain tables for FY 2017-18 and FY 2018-19 (including upload options for signed PDFs in GSTR-9C); and revise GSTR-9C certification language to reflect these reporting options and replace specified year references with 'current financial year.'
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Tamil Nadu GST rules amend refund forms, annual return reporting and audit certification, offering optional reporting relief.
The rules substitute multiple Statements in FORM GST RFD-01 to standardise refund reporting for ITC from inverted tax structure, exports, SEZ-related supplies and deemed exports; amend FORM GSTR-9 and its instructions to add fiscal-year specific entries and permit optional consolidated reporting or omission of certain tables for FY 2017-18 and FY 2018-19 (including upload options for signed PDFs in GSTR-9C); and revise GSTR-9C certification language to reflect these reporting options and replace specified year references with "current financial year."
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