https://www.taxtmi.com/notifications?id=123436 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. en-us Thu, 21 Dec 2017 00:00:00 +0530 Fri, 05 Jan 2018 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123436 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. Notifications GST - States Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123436