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<h1>Delhi GST Rules Amended: Rule 89 and 96A Updated, New Refund Formats Introduced for Exports and SEZ Supplies.</h1> The Delhi Goods and Services Tax (Tenth Amendment) Rules, 2017, effective from October 18, 2017, amend the Delhi GST Rules, 2017. Key changes include: in Rule 89, the substitution of the third proviso allowing either the recipient or the supplier of deemed export supplies to file for refunds under specific conditions; in Rule 96A, an extension provision for the period allowed by the Commissioner; and updates to FORM GST RFD-01, replacing Statement-2 and Statement-4 with new formats for refund types related to exports of services and supplies to SEZ units or developers.