https://www.taxtmi.com/notifications?id=124375 Amendments amend reporting and refund forms to treat zero rated supplies, supplies to SEZs and deemed exports separately in GSTR 1; insert Statement 1A for ITC refunds due to inverted tax structure and Statement 5B for refunds on deemed exports in GST RFD 01 and RFD 01A; expand form language to include both recipient and supplier of deemed export supplies; and replace the declaration and undertaking to require invoice level listing in Statement 5B, limit refunds to ITC availed in the valid return, impose reciprocal non claim/non availment conditions, and require repayment with interest if statutory input tax credit conditions are not met. en-us Mon, 22 Jan 2018 00:00:00 +0530 Mon, 26 Feb 2018 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124375 Amendments amend reporting and refund forms to treat zero rated supplies, supplies to SEZs and deemed exports separately in GSTR 1; insert Statement 1A for ITC refunds due to inverted tax structure and Statement 5B for refunds on deemed exports in GST RFD 01 and RFD 01A; expand form language to include both recipient and supplier of deemed export supplies; and replace the declaration and undertaking to require invoice level listing in Statement 5B, limit refunds to ITC availed in the valid return, impose reciprocal non claim/non availment conditions, and require repayment with interest if statutory input tax credit conditions are not met. Notifications GST - States Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124375