https://www.taxtmi.com/notifications?id=147371 Punjab GST revises FORM GST RFD-01 refund statements for inverted-duty input tax credit, exports, SEZ supplies, deemed exports and place-of-supply tax adjustments. FORM GSTR-9 introduces reporting guidance and optional simplified disclosures for specified earlier financial years, including consolidated reporting of supplies, input tax credit and reversals. It also permits signed PDF uploads for specified input tax credit reconciliation details in FORM GSTR-9C without chartered accountant certification. FORM GSTR-9C provides optional non-filing of designated reconciliation tables and revised alternative auditor-certification formats. en-us Tue, 09 May 2023 00:00:00 +0530 Sat, 17 Oct 2026 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147371 Punjab GST revises FORM GST RFD-01 refund statements for inverted-duty input tax credit, exports, SEZ supplies, deemed exports and place-of-supply tax adjustments. FORM GSTR-9 introduces reporting guidance and optional simplified disclosures for specified earlier financial years, including consolidated reporting of supplies, input tax credit and reversals. It also permits signed PDF uploads for specified input tax credit reconciliation details in FORM GSTR-9C without chartered accountant certification. FORM GSTR-9C provides optional non-filing of designated reconciliation tables and revised alternative auditor-certification formats. Notifications GST - States Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147371