https://www.taxtmi.com/notifications?id=124094 Amendment revises Delhi GST Rules to modify FORM GSTR-1 and refund forms, adding invoice-level reporting for exports, SEZ supplies and deemed exports; inserts Statement 1A for refunds due to ITC accumulated from inverted tax structures and Statement 5B for deemed export refunds; and substitutes standardised declarations and undertakings requiring that refunds correspond to invoices in Statement 5B and that counterparty has not claimed overlapping refunds or availed input tax credit, with an undertaking to repay refunded amounts with interest if statutory requirements are not met. en-us Wed, 17 Jan 2018 00:00:00 +0530 Thu, 08 Feb 2018 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124094 Amendment revises Delhi GST Rules to modify FORM GSTR-1 and refund forms, adding invoice-level reporting for exports, SEZ supplies and deemed exports; inserts Statement 1A for refunds due to ITC accumulated from inverted tax structures and Statement 5B for deemed export refunds; and substitutes standardised declarations and undertakings requiring that refunds correspond to invoices in Statement 5B and that counterparty has not claimed overlapping refunds or availed input tax credit, with an undertaking to repay refunded amounts with interest if statutory requirements are not met. Notifications GST - States Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124094