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GST reporting changes: options to simplify past-year disclosures, refund statement formats and upload of reconciliations. The amendment restructures FORM GST RFD-01 Statements to standardise refund particulars across refund types (including ITC due to inverted structure, export refunds, SEZ-related refunds, deemed exports and PoS changes) and revises FORM GSTR-9 and its instructions to permit optional simplified reporting for prior-year transitional disclosures, auto-population of certain data, and uploading of signed PDF reconciliations in FORM GSTR-9C without CA certification.
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GST reporting changes: options to simplify past-year disclosures, refund statement formats and upload of reconciliations.
The amendment restructures FORM GST RFD-01 Statements to standardise refund particulars across refund types (including ITC due to inverted structure, export refunds, SEZ-related refunds, deemed exports and PoS changes) and revises FORM GSTR-9 and its instructions to permit optional simplified reporting for prior-year transitional disclosures, auto-population of certain data, and uploading of signed PDF reconciliations in FORM GSTR-9C without CA certification.
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