The Finance Department of NCT Delhi vide notification dated 15th October, 2020 has issued the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2019. They shall come into force on the 14th November, 2019. As per the amendment, in FORM GST RFD-01, in Annexure 1, Statement 1A has been substituted. The statement provides for Refund of ITC accumulated due to inverted tax structure.
The amendment also provides that it is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the financial year for which the return is being filed for before filing this return and for FY 2017-18, the details for the period between July 2017 to March 2018 are to be provided in this return.
