Tables relating to zero-rated supplies and deemed exports in FORM GSTR-1 are substituted.
Refund application FORM GST RFD-01 and RFD-01A are amended to include separate statements for deemed exports and inverted duty structure.
Declarations and undertakings for refund claims by supplier or recipient of deemed exports are revised.
New statements are inserted to streamline refund claims under rule 89.

Previous Notification: Notification No. 55/2017 – Central Tax dated 15th November, 2017.
Effective Date: Date of publication in the Official Gazette.

 

70-2017-CT-21.12.2017-rules