GST return and refund form amendments expand reporting options and standardise refund statement disclosures for affected fiscal years. The amendment substitutes and inserts multiple Statements in FORM GST RFD-01 to standardise refund claim fields for accumulated ITC, exports, SEZ supplies and deemed exports; revises FORM GSTR-9 to add fiscal-year specific entries and grant optional consolidated/net reporting for FY 2017-18 and FY 2018-19; and amends FORM GSTR-9C instructions and certification text to permit optional non-filing of several tables or alternative reporting (with adjustments to Table 5O), while preserving audit annexure requirements.
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GST return and refund form amendments expand reporting options and standardise refund statement disclosures for affected fiscal years.
The amendment substitutes and inserts multiple Statements in FORM GST RFD-01 to standardise refund claim fields for accumulated ITC, exports, SEZ supplies and deemed exports; revises FORM GSTR-9 to add fiscal-year specific entries and grant optional consolidated/net reporting for FY 2017-18 and FY 2018-19; and amends FORM GSTR-9C instructions and certification text to permit optional non-filing of several tables or alternative reporting (with adjustments to Table 5O), while preserving audit annexure requirements.
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