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<h1>GST Rules Amended: New Sub-Rules in Rules 17 and 19, Refund Formula in Rule 89, and New Forms Introduced.</h1> The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017, introduces several amendments to the existing GST rules. Key changes include the addition of sub-rules in rules 17 and 19 regarding the Unique Identity Number and application amendments, respectively. Rule 89 is updated to provide a formula for refunding input tax credit on zero-rated supplies. Amendments to rules 95 and 96 address refund applications and conditions for integrated tax refunds. New forms, such as GST REG-10, GSTR-11, and GST RFD-10, are introduced or revised to streamline registration and refund processes for foreign suppliers and specialized agencies. These changes aim to enhance clarity and efficiency in GST administration.