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<h1>Gujarat GST Rules Amended: Rule 89 and Rule 96A Updated for Refund Applications and Extensions; FORM GST RFD-01 Modified.</h1> The Gujarat Government issued the Gujarat Goods and Services Tax (Tenth Amendment) Rules, 2017, effective from October 18, 2017, under the Gujarat Goods and Services Tax Act, 2017. Amendments include changes to Rule 89, allowing either the recipient or supplier of deemed export supplies to file applications for refunds, and Rule 96A, permitting extensions for certain periods by the Commissioner. Additionally, modifications were made to FORM GST RFD-01, specifically in Statements 2 and 4, concerning refund types related to exports of services and supplies to SEZ units or developers.