Table 6 in Form GSTR-1 Covering Zero Rated Supplies and Deemed Exports Amended

· Form GST RFD-01 Amended for Statement 1A for Refund in Inverted Tax Structure Cases, Statement 5B Inserted for Refund in Deemed Exports Cases

[Ref: Notification No. 70/2017 – Central Tax dated 21 December 2017]

In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central 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

[Click here for full text of Notification No. 70/2017-Central Tax]