https://www.taxtmi.com/notifications?id=123753 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. en-us Thu, 21 Dec 2017 00:00:00 +0530 Sat, 20 Jan 2018 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123753 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. Notifications GST - States Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123753