https://www.taxtmi.com/notifications?id=125227 The amendment revises GST return and refund forms to capture zero rated supplies, supplies to SEZs and deemed exports, substitutes party descriptions to include both recipient and supplier of deemed export supplies, and inserts Statement 1A for ITC accumulated due to inverted tax structure and Statement 5B for refunds on account of deemed exports, while replacing declarations and undertakings to require invoice-level detail and repayment obligations where statutory input tax credit or matching conditions are not met. en-us Thu, 21 Dec 2017 00:00:00 +0530 Mon, 09 Apr 2018 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125227 The amendment revises GST return and refund forms to capture zero rated supplies, supplies to SEZs and deemed exports, substitutes party descriptions to include both recipient and supplier of deemed export supplies, and inserts Statement 1A for ITC accumulated due to inverted tax structure and Statement 5B for refunds on account of deemed exports, while replacing declarations and undertakings to require invoice-level detail and repayment obligations where statutory input tax credit or matching conditions are not met. Notifications GST - States Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125227