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<h1>Uttar Pradesh GST Rules Amended: Rule 89 Refunds, Rule 96A Extensions, and Updates to FORM GST RFD-01.</h1> The Uttar Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2017, effective from October 18, 2017, introduce changes to the Uttar Pradesh GST Rules, 2017. Amendments include revisions to rule 89, allowing either the recipient or supplier of deemed export supplies to file applications for refunds under certain conditions. Rule 96A is modified to permit extensions by the Commissioner beyond the initial three-month period. Changes to FORM GST RFD-01 involve updates to Statements 2 and 4, detailing refund types for exports of services and supplies made to SEZ units or developers, respectively.