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    <description>The notification amends Delhi GST Rules to revise FORM GST RFD-01 refund statements for various refund types (ITC due to inverted structure, exports, SEZ supplies, deemed exports, change in POS) specifying required document fields, and to amend FORM GSTR-9 and GSTR-9C instructions to capture FY 2017-18 and FY 2018-19 reconciliation items, permit reporting options (netting of credit/debit/amendments, consolidated categories), enable optional PDF uploads in GSTR-9C without CA certification, and substitute an expanded certification text for auditors and preparers.</description>
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