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

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....shall come into force on the date of their publication in the Official Gazette. 2. In the Puducherry 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 Tax/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                 ....

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....ble Value Integrated Tax Central Tax State Tax/Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State Tax/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 supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid &nbsp....

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....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/ Supplier of deemed export" 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 refund has been claimed only for those invoices which have been detailed in statement 5B for the ta....