GST return and refund form amendments revise refund statements, annual return disclosures, and reconciliation certification requirements. The rules amend FORM GST RFD-01, FORM GSTR-9 and FORM GSTR-9C under the Uttar Pradesh GST Rules, 2017. The changes substitute refund statement formats for inverted duty, exports, SEZ supplies, deemed exports and place-of-supply refunds, revise annual return disclosures for financial years 2017-18 and 2018-19, and update the reconciliation statement instructions and certification format, including optional reporting flexibility for several tables.
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GST return and refund form amendments revise refund statements, annual return disclosures, and reconciliation certification requirements.
The rules amend FORM GST RFD-01, FORM GSTR-9 and FORM GSTR-9C under the Uttar Pradesh GST Rules, 2017. The changes substitute refund statement formats for inverted duty, exports, SEZ supplies, deemed exports and place-of-supply refunds, revise annual return disclosures for financial years 2017-18 and 2018-19, and update the reconciliation statement instructions and certification format, including optional reporting flexibility for several tables.
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