https://www.taxtmi.com/notifications?id=125764 The amendment replaces Table 6 of FORM GSTR-1 to detail reporting of zero rated supplies and deemed exports, and modifies FORM GST RFD-01 and FORM GST RFD-01A by expanding claimant designation to include recipient or supplier of deemed export supplies, inserting a statement for ITC accumulated due to inverted tax structure and a statement for refunds on account of deemed exports, and substituting a two-part declaration and undertaking requiring invoice-level disclosure, mutual non-duplication assurances and repayment with interest if statutory conditions are not met. en-us Sat, 20 Jan 2018 00:00:00 +0530 Fri, 06 Jul 2018 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125764 The amendment replaces Table 6 of FORM GSTR-1 to detail reporting of zero rated supplies and deemed exports, and modifies FORM GST RFD-01 and FORM GST RFD-01A by expanding claimant designation to include recipient or supplier of deemed export supplies, inserting a statement for ITC accumulated due to inverted tax structure and a statement for refunds on account of deemed exports, and substituting a two-part declaration and undertaking requiring invoice-level disclosure, mutual non-duplication assurances and repayment with interest if statutory conditions are not met. Notifications GST - States Sat, 20 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125764