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of <h1>Central Govt Amends CGST Rules: Changes to Rule 89 & 96A, Updates FORM GST RFD-01 for Export Refunds.</h1> The Central Government has issued the Central Goods and Services Tax (Tenth Amendment) Rules, 2017, effective upon publication in the Official Gazette. Amendments include changes to Rule 89, allowing either the recipient or supplier of deemed export supplies to file applications under certain conditions. Rule 96A is modified to extend the period allowed by the Commissioner. Additionally, FORM GST RFD-01 is updated with new formats for Statements 2 and 4, addressing refunds for exports of services with tax payments and supplies to SEZ units or developers, respectively. These changes are part of ongoing updates to the Central Goods and Services Tax Rules, 2017.
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