Puducherry GST rules amended to revise refund forms and allow reporting options for FY2017 18 and FY2018 19. The notification enacts the Central Goods and Services Tax (Seventh Amendment) Rules, 2019 (effective 14 November 2019), substituting multiple Statements in FORM GST RFD 01 to prescribe document-level fields for refund types (including ITC from inverted duty structures, exports, SEZ supplies, deemed exports and POS changes) and amending FORM GSTR 9 and its instructions to add entries and permit, for FY 2017 18 and FY 2018 19, options to report consolidated/net figures, optionally omit certain detailed tables, and upload signed PDF schedules in FORM GSTR 9C in lieu of some table entries.