https://www.taxtmi.com/notifications?id=147330 FORM GSTR-1 Table 6 is replaced to separately report exports, supplies to Special Economic Zone units or developers, and deemed exports, with invoice, shipping bill, and tax details. FORM GST RFD-01 and FORM GST RFD-01A are revised to permit deemed export refund claims by either suppliers or recipients. New statements require invoice-level information for accumulated input tax credit refunds under an inverted tax structure and for deemed export refunds. Separate declarations require certifications preventing duplicate refund claims or input tax credit, supported by a repayment undertaking where statutory conditions are not met. en-us Fri, 19 Jan 2018 00:00:00 +0530 Wed, 14 Oct 2026 13:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147330 FORM GSTR-1 Table 6 is replaced to separately report exports, supplies to Special Economic Zone units or developers, and deemed exports, with invoice, shipping bill, and tax details. FORM GST RFD-01 and FORM GST RFD-01A are revised to permit deemed export refund claims by either suppliers or recipients. New statements require invoice-level information for accumulated input tax credit refunds under an inverted tax structure and for deemed export refunds. Separate declarations require certifications preventing duplicate refund claims or input tax credit, supported by a repayment undertaking where statutory conditions are not met. Notifications GST - States Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147330