GST rule amendment revises reporting and refund mechanics for zero-rated supplies, deemed exports and inverted-structure ITC claims.
Effective 21 December 2017, the Rules amend FORM GSTR-1 Table 6 to distinctly report zero-rated supplies, exports, SEZ supplies and deemed exports, and revise FORM GST RFD-01 and RFD-01A to add Statement 1A for ITC accumulated due to inverted tax structure and Statement 5B for deemed-export refund details. The amendments also expand claimant identification to supplier/recipient of deemed exports and prescribe standardized declaration and undertaking text ensuring refunds match detailed statements and obliging repayment with interest if statutory conditions are unmet.

Extension of filing deadline for Form GSTR-5 grants non-resident taxpayers additional time to furnish returns.
The Commissioner, exercising powers to extend return filing periods and read with the State GST Rules, has extended the time limit for furnishing FORM GSTR-5 by non-resident taxable persons for the listed months of 2017, and has superseded the earlier notification of November 2017 except as to prior actions.

Extension of time to file FORM GST ITC-01 permits eligible registered persons additional time to declare entitlement to input tax credit.
Extension of the time limit for making a declaration in FORM GST ITC-01 is provided for registered persons who became eligible to avail input tax credit during July, August, September, October and November 2017, allowing submission of the declaration until 31 January 2018; the extension is issued under provisions of the Karnataka Goods and Services Tax Act and Rules and supersedes the prior CCT Notification dated 13 October 2017 except as to prior acts or omissions.

Deemed export refunds: procedural amendment mandates invoice-level statements and tailored declarations for supplier and recipient claims.
The Thirteenth Amendment modifies Puducherry GST Rules to substitute Table 6 in FORM GSTR-1 specifying fields for zero-rated supplies (exports, SEZ supplies, deemed exports) and to amend FORM GST RFD-01 and RFD-01A. These refund forms now recognise both recipient and supplier of deemed exports, add Statement 1A for ITC accumulated due to inverted tax structure, insert Statement 5B for deemed export refund invoice particulars with tax component breakdowns, and replace the declaration and undertaking language to require invoice-level listing, prevent double claims, and mandate repayment with interest if statutory ITC/return conditions are not complied with.

GST rule amendment expands refund statements and modifies return forms to address deemed exports and input tax credit.
The amendment revises GST return and refund forms to capture zero rated supplies, supplies to SEZs and deemed exports, substitutes party descriptions to include both recipient and supplier of deemed export supplies, and inserts Statement 1A for ITC accumulated due to inverted tax structure and Statement 5B for refunds on account of deemed exports, while replacing declarations and undertakings to require invoice-level detail and repayment obligations where statutory input tax credit or matching conditions are not met.

Nagaland GST rules amended: revised GSTR 1 reporting for zero rated/deemed exports and enhanced refund form disclosures.
The notification amends Nagaland GST Rules by substituting Table 6 of FORM GSTR 1 to detail zero rated supplies, exports and supplies to SEZs, and by amending FORM GST RFD 01 and RFD 01A to (i) change recipient/supplier wording for deemed exports, (ii) insert Statement 1A for ITC accumulated due to inverted tax structure, (iii) insert Statement 5B for invoice-level details for deemed export refunds, and (iv) replace declarations and undertakings requiring invoice-specific refund claims and repayment with interest if statutory conditions are not met.

Zero rated supplies and deemed exports: updated form fields and refund statements require specific declarations and repayment undertaking.
The amendment, effective on Gazette publication, substitutes Table 6 of FORM GSTR-1 to record Zero rated supplies, supplies to SEZs and Deemed exports with detailed invoice and tax component fields. It amends FORM GST RFD-01 and RFD-01A to change recipient wording to "Recipient of deemed export supplies/ Supplier of deemed export supplies," inserts Statement 1A for refunds of ITC accumulated due to inverted tax structure and Statement 5B for deemed export refund invoices, and replaces refund declarations and an undertaking to repay refunded amounts with interest if input tax credit compliance is later not met.

GST forms amended to require invoice-level reporting and declarations for zero-rated, SEZ and deemed export refund claims.
Amendments replace GSTR-1 serial number 6 to itemise zero-rated supplies (exports, SEZ supplies, deemed exports) with invoice and tax details; amend Forms GST RFD-01 and RFD-01A to expand recipient description, add mirror declarations for supplier/recipient refund claims, include an undertaking to repay refunds with interest if ITC or return compliance is deficient, and insert Statement-1A for ITC due to inverted tax structure and Statement-5B for invoice-level deemed export refund particulars.

Tripura SGST amends GST forms to add statements and declarations for deemed exports and inverted-tax ITC refunds.
The amendment replaces Table 6 of FORM GSTR-1 to record exports, SEZ supplies and deemed exports; expands eligibility wording in FORM GST RFD-01 and RFD-01A to include suppliers as well as recipients of deemed exports; inserts Statement 1A for ITC accumulated via inverted tax structure and Statement 5B for deemed-export invoice details; and substitutes declarations and undertakings requiring claimants to certify invoice listing, limit refunds to availed input tax credit, and to repay refunds with interest if statutory conditions are not met.

Extension of time to file FORM GST ITC-01 allows late declarations to establish eligibility for input tax credit.
The Commissioner of State Tax, relying on the State GST Act and applicable rules, extends the time-limit for registered persons to make a declaration in FORM GST ITC-01 to establish eligibility for input tax credit, superseding an earlier notification while preserving prior actions.

Extension of stock intimation period for composition scheme taxpayers; compliance deadline for FORM GST CMP-03 extended.
The Commissioner of State Tax has extended the period for furnishing stock details in FORM GST CMP-03 for taxpayers exercising the option to pay tax under the composition scheme, and has superseded the earlier notification that prescribed a prior deadline; the extension is issued under the State GST Act and Rules on the Council's recommendation.

Extension of time for FORM GSTR-5A allows non-resident OIDAR suppliers to file delayed returns for specified months.
Extension of time is granted for furnishing FORM GSTR-5A by persons supplying online information and database access or retrieval services (OIDAR) from outside India to a non-taxable online recipient; returns for July-December 2017 are extended until 31 January 2018.

Extension of return filing time for non-resident taxable persons in FORM GSTR-5 under Nagaland GST rules.
The Commissioner, under powers conferred by the Nagaland Goods and Services Tax Act and Rules, extends the time for furnishing FORM GSTR-5 by non-resident taxable persons for specified months of 2017 until a later prescribed date, superseding the earlier notification insofar as inconsistent while not affecting actions taken before such supersession.

Extension of time for ITC declaration: registered persons made eligible may submit FORM GST ITC-01 by the extended deadline.
The Commissioner extends the time limit for making declarations in FORM GST ITC-01 by registered persons who became eligible to avail input tax credit during the specified months in 2017, superseding an earlier notification, and clarifies that actions done or omitted prior to the supersession remain unaffected.

Extension of GSTR-5A filing deadline for non resident OIDAR suppliers allowing deferred return submission for specified periods.
Extension of the time limit for furnishing Form GSTR-5A is granted to non-resident suppliers of OIDAR services to non taxable online recipients for returns due for July-December 2017, with the deadline extended until 31 January 2018, issued under the Andhra Pradesh GST Act and the Integrated GST Act and superseding an earlier Chief Commissioner proceeding, without affecting actions already completed under that prior proceeding.

Extension of filing deadline for non-resident GST returns in FORM GSTR-5 to end of January, 2018.
The Chief Commissioner extends the time limit for furnishing returns by non-resident taxable person in FORM GSTR-5 for the months July-December 2017 until 31 January 2018, exercising statutory powers under the APGST Act and rules, and supersedes the earlier related proceeding insofar as inconsistent, without affecting prior actions or omissions.

Extension of time to file GST ITC-01 for newly eligible taxpayers, enabling declaration of input tax credit within an extended deadline.
Extension of time is granted for filing FORM GST ITC-01 by registered persons who became eligible to claim input tax credit under sub section (1) of section 18 of the Andhra Pradesh Goods and Services Tax Act, 2017 for the months of July through November 2017, issued under the Chief Commissioner's powers and superseding earlier instructions in Ref. CCW/GST/74/2015-3.

Extension of time for furnishing Form GSTR-5A for non-resident OIDAR suppliers to file returns granted.
Extension of time is granted for furnishing returns in Form GSTR-5A by persons supplying online information and database access or retrieval services from outside India to non-taxable online recipients; the Commissioner extends the filing deadline for the specified monthly periods, superseding the earlier notification insofar as it relates to that time limit while preserving prior actions.

Extension of filing deadline for FORM GSTR-5: non-resident taxpayers given additional time under Maharashtra GST provisions.
Extension of the statutory filing period for returns by non-resident taxable persons in FORM GSTR-5 is granted for the months of July to December 2017, with the final date for submission set as the 31st day of January, 2018, exercised under the Maharashtra Goods and Services Tax framework and superseding the earlier November 2017 notification except as to prior acts or omissions.

Extension of time for filing FORM GST ITC-01 allows newly eligible registrants to declare input tax credit eligibility.
Extension of the time limit permits registered persons who became eligible to avail input tax credit during July-November 2017 to make the declaration in FORM GST ITC-01 until 31st January 2018, exercising powers under section 168 of the Maharashtra GST Act and clause (b) of sub rule (1) of rule 40 of the Maharashtra GST Rules, and superseding Notification No. 44/2017 State Tax except as to prior actions or omissions.