https://www.taxtmi.com/notifications?id=124130 The notification amends Nagaland GST Rules by substituting Table 6 of FORM GSTR 1 to detail zero rated supplies, exports and supplies to SEZs, and by amending FORM GST RFD 01 and RFD 01A to (i) change recipient/supplier wording for deemed exports, (ii) insert Statement 1A for ITC accumulated due to inverted tax structure, (iii) insert Statement 5B for invoice-level details for deemed export refunds, and (iv) replace declarations and undertakings requiring invoice-specific refund claims and repayment with interest if statutory conditions are not met. en-us Thu, 21 Dec 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124130 The notification amends Nagaland GST Rules by substituting Table 6 of FORM GSTR 1 to detail zero rated supplies, exports and supplies to SEZs, and by amending FORM GST RFD 01 and RFD 01A to (i) change recipient/supplier wording for deemed exports, (ii) insert Statement 1A for ITC accumulated due to inverted tax structure, (iii) insert Statement 5B for invoice-level details for deemed export refunds, and (iv) replace declarations and undertakings requiring invoice-specific refund claims and repayment with interest if statutory conditions are not met. Notifications GST - States Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124130