https://www.taxtmi.com/notifications?id=131593 The amendment revises FORM GST RFD-01 statements to record refunds across multiple categories including ITC from inverted duty structures, exports, SEZ supplies and deemed exports, inserts Statement 4A for SEZ refunds by SEZs on DTA supplies, and amends FORM GSTR-9 and FORM GSTR-9C instructions to permit optional consolidated reporting (net of credit/debit/amendments), uploading of signed PDF schedules in GSTR-9C without mandatory auditor certification in specified cases, and modified certification formats and reconciliation reporting requirements. en-us Wed, 27 Nov 2019 00:00:00 +0530 Mon, 09 Dec 2019 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131593 The amendment revises FORM GST RFD-01 statements to record refunds across multiple categories including ITC from inverted duty structures, exports, SEZ supplies and deemed exports, inserts Statement 4A for SEZ refunds by SEZs on DTA supplies, and amends FORM GSTR-9 and FORM GSTR-9C instructions to permit optional consolidated reporting (net of credit/debit/amendments), uploading of signed PDF schedules in GSTR-9C without mandatory auditor certification in specified cases, and modified certification formats and reconciliation reporting requirements. Notifications GST - States Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131593