This notification amends the CGST Rules, 2017 to modify FORM GSTR-1 by restructuring Table 6 relating to zero-rated supplies, supplies to SEZ and deemed exports. It also amends FORM GST RFD-01 and RFD-01A by expanding refund claim options for deemed exports and inverted duty structure, and by inserting new Statements 1A and 5B along with revised declarations and undertakings. These amendments streamline refund procedures and reporting requirements for exporters and deemed export suppliers/recipients. The notification is issued under section 164 of the CGST Act, 2017 and is based on GST Council recommendations.

Amendment:

This notification amends notification No. 3/2017