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    <title>Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017</title>
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    <description>The amendment substitutes FORM GSTR-1 Table 6 to categorise exports, SEZ supplies and deemed exports with detailed invoice and tax breakup; amends FORM GST RFD-01 and RFD-01A to replace claimant terminology, insert Statement 1A for refunds of ITC accumulated due to inverted tax structure and Statement 5B for deemed export refunds, and revises declarations and undertakings required from recipient or supplier claimants.</description>
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      <description>The amendment substitutes FORM GSTR-1 Table 6 to categorise exports, SEZ supplies and deemed exports with detailed invoice and tax breakup; amends FORM GST RFD-01 and RFD-01A to replace claimant terminology, insert Statement 1A for refunds of ITC accumulated due to inverted tax structure and Statement 5B for deemed export refunds, and revises declarations and undertakings required from recipient or supplier claimants.</description>
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