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    <title>The Gujarat Goods and Services Tax (Thirteenth Amendment) Rules, 2017.</title>
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    <description>Amends Gujarat GST Rules to revise FORM GSTR-1 Table 6 for separate reporting of exports, SEZ supplies and deemed exports, and amends FORMS GST RFD-01 and RFD-01A by expanding recipient/supplier designation, inserting Statement 1A for ITC accumulated due to inverted tax structure, inserting Statement 5B for deemed export refunds, and replacing declarations and undertakings to require claimants to certify invoice listing, input tax credit compliance and repayment obligation if statutory conditions are not met.</description>
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