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    <description>Substitutes and inserts multiple statement formats in FORM GST RFD-01 to standardize refund claims for accumulated ITC, exports, SEZ supplies, deemed exports and change of place of supply; amends FORM GSTR-9 to add entries and permit consolidated or net reporting options for FY 2017-18 and FY 2018-19 (including auto-population of GSTR-2A for FY 2018-19); and revises FORM GSTR-9C instructions and certification text to allow omission or alternative reporting of specified tables and permit PDF uploads without auditor certification for certain entries.</description>
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