The Government of Madhya Pradesh vide notification dated December 21, 2017 has further amended the Madhya Pradesh Goods and Services Tax Rules, 2017. Vide this amendment-
· In Form GSTR-1, Table- 6 is substituted. Table-6 relates to Zero rated supplies & Deemed Reports.
· In Form GST RFD-01, in Table 7-
o 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;
o New Statement 1A is inserted. Statement 1A relates to Refund Type: ITC accumulated due to inverted tax structure.
o New Statement 5B is inserted. Statement 5B relates to Refund Type: On account of deemed exports
[No. F.A 3-91-2017-1-V (159)]