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TMI BlogThe Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... -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/UT Tax Cess No. Date Value No. Date Rate Taxable Value Amt. Rate Taxable Value Amt Rate Taxable Value Amt. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) in FORM GST RFD-01 ,- (a) in Table 7, in clause (h), for the words Recipient of deemed export , the words Recipient of deemed export supplies/ Supplier of deemed export supplies shall be substituted; (b) after Statement 1, the following Statement shall be inserted, namely:- Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [ clause (ii) of first provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State /Union Territory Tax Cess 1 2 3 4 5 6 7 8 ; (d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Table 7, in clause (g), for the words Recipient of deemed export , the words Recipient of deemed export supplies/ Supplier of deemed export supplies 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 tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. Date Taxable Value Integrated Tax Central Tax State/Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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