https://www.taxtmi.com/notifications?id=124317 The Thirteenth Amendment modifies Puducherry GST Rules to substitute Table 6 in FORM GSTR-1 specifying fields for zero-rated supplies (exports, SEZ supplies, deemed exports) and to amend FORM GST RFD-01 and RFD-01A. These refund forms now recognise both recipient and supplier of deemed exports, add Statement 1A for ITC accumulated due to inverted tax structure, insert Statement 5B for deemed export refund invoice particulars with tax component breakdowns, and replace the declaration and undertaking language to require invoice-level listing, prevent double claims, and mandate repayment with interest if statutory ITC/return conditions are not complied with. en-us Thu, 21 Dec 2017 00:00:00 +0530 Sat, 24 Feb 2018 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124317 The Thirteenth Amendment modifies Puducherry GST Rules to substitute Table 6 in FORM GSTR-1 specifying fields for zero-rated supplies (exports, SEZ supplies, deemed exports) and to amend FORM GST RFD-01 and RFD-01A. These refund forms now recognise both recipient and supplier of deemed exports, add Statement 1A for ITC accumulated due to inverted tax structure, insert Statement 5B for deemed export refund invoice particulars with tax component breakdowns, and replace the declaration and undertaking language to require invoice-level listing, prevent double claims, and mandate repayment with interest if statutory ITC/return conditions are not complied with. Notifications GST - States Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124317