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of <h1>Arunachal Pradesh GST Rules Amended: Rule 89 and Rule 96A Revised, Changes to FORM GST RFD-01 for Export Refunds.</h1> The Arunachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017, effective from its publication date, amends the state's GST rules. Key changes include a revised proviso in Rule 89, allowing either the recipient or supplier of deemed export supplies to file refund applications, subject to certain conditions. Rule 96A is amended to permit the Commissioner to extend the period for compliance beyond three months. Additionally, modifications are made to FORM GST RFD-01, specifically in Statements 2 and 4, which relate to refunds for exports of services and supplies to SEZ units or developers, respectively.
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