GST annual return simplification and refund statement revisions reshape reporting, reconciliation, and certification for specified financial years. The amendment revises the refund application annexures in FORM GST RFD-01 by substituting the prescribed statements for inverted duty structure, export of services with tax, export without tax, SEZ supplies, deemed exports, and place-of-supply changes, and by adding a separate SEZ refund statement for supplies received from the domestic tariff area with payment of tax. It also updates FORM GSTR-9 and FORM GSTR-9C to introduce year-specific reporting for FY 2017-18 and FY 2018-19, permit simplified or optional reporting in several tables, and replace the GSTR-9C certification format with revised auditor certification clauses.