The Maharashtra Goods and Services Tax (Thirteenth Amendment) Rules, 2017.

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..... oods and Services Tax (Thirteenth Amendment) Rules, 2017. (2) They shall deemed to have come into force with effect from the 21st December 2017. 2. In the Maharashtra 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 GSTIN of recipient Invoice details Shipping bill/bill of export Integrated Tax Central Tax Stat/UT Tax Cess No. Date Value No. Date Rate Taxable value .....

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..... 6C. Deemed exports (ii) in FORM GST RFD-01 ,- (a) in Table 7, in clause (h), for the words Recipient of deemed export , the words Receipient of deemed export supplies/Supplier of deemed export suppl .....

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..... Statement 5B [rule 89 (2)(g)] Refund Type : On account of deemed exports. (Amount in Rs.) Sr.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies 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) .....

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..... (2) of section 42 of the CGST /SGST Act have not been complied with in respect of the amount refunded. Signature (iii) in FORM GST RFD-01A ,- (a) 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 .....

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..... Details of invoices of outward supplies issued Tax paid on outward supplies 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) .....

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