https://www.taxtmi.com/notifications?id=123677 Amendment revises GST return and refund forms to separately record exports, SEZ supplies and deemed exports; adds Statement 1A for refunds due to input tax credit accumulated from inverted tax structure and Statement 5B for deemed export refunds; expands recipient description to include suppliers of deemed export supplies; and replaces declarations and undertakings to require invoice-level disclosures, mutual non-claim assertions, and repayment undertakings where input tax credit or compliance requirements are not met. en-us Fri, 29 Dec 2017 00:00:00 +0530 Thu, 18 Jan 2018 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123677 Amendment revises GST return and refund forms to separately record exports, SEZ supplies and deemed exports; adds Statement 1A for refunds due to input tax credit accumulated from inverted tax structure and Statement 5B for deemed export refunds; expands recipient description to include suppliers of deemed export supplies; and replaces declarations and undertakings to require invoice-level disclosures, mutual non-claim assertions, and repayment undertakings where input tax credit or compliance requirements are not met. Notifications GST - States Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123677