Chhattisgarh GST amendment revises refund formats and grants reporting options for FY2017 18 and FY2018 19 in annual returns. The amendment substitutes multiple statements in FORM GST RFD-01 to standardise documentary fields for refunds (including ITC from inverted structure, exports, SEZ supplies, deemed exports and POS changes), inserts clarifications and options in FORM GSTR-9 for FY2017-18 and FY2018-19 allowing consolidated/net reporting or non-filling of specified tables with alternative upload options, and revises FORM GSTR-9C instructions and certification text to accommodate optional reporting and reconciliation procedures.
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Chhattisgarh GST amendment revises refund formats and grants reporting options for FY2017 18 and FY2018 19 in annual returns.
The amendment substitutes multiple statements in FORM GST RFD-01 to standardise documentary fields for refunds (including ITC from inverted structure, exports, SEZ supplies, deemed exports and POS changes), inserts clarifications and options in FORM GSTR-9 for FY2017-18 and FY2018-19 allowing consolidated/net reporting or non-filling of specified tables with alternative upload options, and revises FORM GSTR-9C instructions and certification text to accommodate optional reporting and reconciliation procedures.
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