https://www.taxtmi.com/notifications?id=124127 The notification amends GST return and refund forms to require detailed reporting and specific declarations for zero-rated supplies, deemed exports and refunds due to ITC accumulation from inverted tax structure. FORM GSTR-1 Table 6 is replaced to categorise exports, SEZ supplies and deemed exports with invoice and tax breakups. FORM GST RFD-01 and RFD-01A are updated to include Statement 1A (ITC inverted structure) and Statement 5B (deemed exports), expand recipient/supplier identification, and substitute declarations and undertakings to confirm invoice listing, non-duplication of claims, and repayment obligations where statutory conditions are unmet. en-us Mon, 08 Jan 2018 00:00:00 +0530 Sat, 10 Feb 2018 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124127 The notification amends GST return and refund forms to require detailed reporting and specific declarations for zero-rated supplies, deemed exports and refunds due to ITC accumulation from inverted tax structure. FORM GSTR-1 Table 6 is replaced to categorise exports, SEZ supplies and deemed exports with invoice and tax breakups. FORM GST RFD-01 and RFD-01A are updated to include Statement 1A (ITC inverted structure) and Statement 5B (deemed exports), expand recipient/supplier identification, and substitute declarations and undertakings to confirm invoice listing, non-duplication of claims, and repayment obligations where statutory conditions are unmet. Notifications GST - States Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124127