https://www.taxtmi.com/notifications?id=124580 The amendment replaces Table 6 of FORM GSTR-1 to record exports, SEZ supplies and deemed exports; expands eligibility wording in FORM GST RFD-01 and RFD-01A to include suppliers as well as recipients of deemed exports; inserts Statement 1A for ITC accumulated via inverted tax structure and Statement 5B for deemed-export invoice details; and substitutes declarations and undertakings requiring claimants to certify invoice listing, limit refunds to availed input tax credit, and to repay refunds with interest if statutory conditions are not met. en-us Thu, 21 Dec 2017 00:00:00 +0530 Wed, 07 Mar 2018 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124580 The amendment replaces Table 6 of FORM GSTR-1 to record exports, SEZ supplies and deemed exports; expands eligibility wording in FORM GST RFD-01 and RFD-01A to include suppliers as well as recipients of deemed exports; inserts Statement 1A for ITC accumulated via inverted tax structure and Statement 5B for deemed-export invoice details; and substitutes declarations and undertakings requiring claimants to certify invoice listing, limit refunds to availed input tax credit, and to repay refunds 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=124580