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TMI BlogThe Delhi Goods and Services Tax (Thirteenth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... l be deemed to have come into force from the 21st day of December, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017, - (i) in FORM GSTR-1 , for Table 6, the following shall be substituted, namely:- GSTIN of recipient Invoice details Shipping bill/Bill of export Integrated Tax Central Tax State Tax/UT Tax Cess No. Date Value No. Date Rate Taxable value Amt. Rate Taxable Value Amt ..... 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:- Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tax /Union Territory Tax Cess 1 2 3 4 5 6 7 8 . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause (g), for the words Recipient of deemed export , the words Recipient of deemed export/ Supplier of deemed export 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 claimed refund with respect to the said supplies. In case refund ..... 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 Tax/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 ; (d) after Statement 5A, the following Statement shall be i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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