https://www.taxtmi.com/notifications?id=124979 Amendments revise FORM GSTR-1 to restructure Table 6 for zero-rated supplies into exports, SEZ supplies and deemed exports, and amend FORMS GST RFD-01 and RFD-01A to include suppliers/recipients as claimants, add Statement 1A for ITC accumulated due to inverted tax structure, add Statement 5B for deemed export refunds, and replace declarations and undertakings to require invoice-specific claims, non-duplication of refund/ITC claims and repayment with interest if statutory conditions are not met. en-us Thu, 21 Dec 2017 00:00:00 +0530 Tue, 27 Mar 2018 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124979 Amendments revise FORM GSTR-1 to restructure Table 6 for zero-rated supplies into exports, SEZ supplies and deemed exports, and amend FORMS GST RFD-01 and RFD-01A to include suppliers/recipients as claimants, add Statement 1A for ITC accumulated due to inverted tax structure, add Statement 5B for deemed export refunds, and replace declarations and undertakings to require invoice-specific claims, non-duplication of refund/ITC 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=124979