GST reporting amendments expand refund formats and allow optional consolidated reporting and uploads for specified fiscal years. The notification amends Jharkhand GST rules to replace and insert multiple statements in FORM GST RFD-01 for standardised refund reporting across categories (inverted duty ITC, exports, SEZ supplies, deemed exports, change in place of supply). It revises FORM GSTR-9 and its instructions to add fiscal-year-specific entries, permit consolidated reporting options and uploading signed PDFs without CA certification for certain tables, require prior filing of periodic returns before GSTR-9, and updates GSTR-9C certification text and optional table-filing rules for the specified fiscal years.
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GST reporting amendments expand refund formats and allow optional consolidated reporting and uploads for specified fiscal years.
The notification amends Jharkhand GST rules to replace and insert multiple statements in FORM GST RFD-01 for standardised refund reporting across categories (inverted duty ITC, exports, SEZ supplies, deemed exports, change in place of supply). It revises FORM GSTR-9 and its instructions to add fiscal-year-specific entries, permit consolidated reporting options and uploading signed PDFs without CA certification for certain tables, require prior filing of periodic returns before GSTR-9, and updates GSTR-9C certification text and optional table-filing rules for the specified fiscal years.
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