The Central Board of Excise and Customs (CBEC) has notified the 13th amendment in Central Goods and Services Tax (CGST) Rules, 2017 which shall come into force on the date of their publication in the Official Gazette.
The amendments are being carried out to revise the GST Returns and Forms to have some additional information’s. The FORM GSTR-1 is being revised to include the details w.r.t Zero rated supplies and Deemed Exports; FORM GST RFD-01, to have new Statement 1A, w.r.t ITC accumulated due to inverted tax structure; FORM GST RFD-01A to have revised declaration. Stakeholders are requested to use revised forms only.
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