https://www.taxtmi.com/notifications?id=123182 Amendments revise FORM GSTR-1 Table 6 to record exports, SEZ supplies and deemed exports with detailed tax breakdowns. Forms GST RFD-01 and RFD-01A are amended to include recipients and suppliers of deemed export supplies, to insert Statement 1A for ITC accumulated due to inverted tax structure, and to insert Statement 5B for deemed export refund invoice-level details. Substituted declarations require that refund claims match Statement 5B invoices, do not exceed input tax credit in valid returns, confirm reciprocal non-claims, and include an undertaking to repay refunded amounts with interest if compliance conditions are breached. en-us Thu, 21 Dec 2017 00:00:00 +0530 Wed, 20 Feb 2019 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123182 Amendments revise FORM GSTR-1 Table 6 to record exports, SEZ supplies and deemed exports with detailed tax breakdowns. Forms GST RFD-01 and RFD-01A are amended to include recipients and suppliers of deemed export supplies, to insert Statement 1A for ITC accumulated due to inverted tax structure, and to insert Statement 5B for deemed export refund invoice-level details. Substituted declarations require that refund claims match Statement 5B invoices, do not exceed input tax credit in valid returns, confirm reciprocal non-claims, and include an undertaking to repay refunded amounts with interest if compliance conditions are breached. Notifications GST Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123182