The Goa Goods and Services Tax (Thirteenth Amendment) Rules, 2017.

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....oa Goods and Services Tax Rules, 2017,- (i) in FORM GSTR-1, for Table-6, the following shall be substituted, namely:- "6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/Bill of export Integrated Tax Central Tax State/UT Tax Cess No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt. Rate Taxable value Amt.   1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Exports                                 &nbs....

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....al Tax State/Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13                         ";                           (c) after Statement 5A, the following Statement shall be inserted, namely:- "Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs.) Sl.No. Details of invoices of outward supplies in case refund is claimed by suppl....

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....ng with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name - Designation/Status" (iii) in FORM GST RFD-01A,- (a) in Table 7, in clause (g), for the words "Recipient of deemed export", the words "Recipient of deemed export supplies/Supplier of deemed export supplies" shall be substituted; (b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:- "DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the re....