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<h1>Manipur Amends GST Rules: Refund Applications for Deemed Exports, Extended Deadlines, and Updated Forms u/s 164.</h1> The Government of Manipur has issued the Ninth Amendment to the Manipur Goods and Services Tax Rules, 2017, under the authority of section 164 of the Manipur GST Act, 2017. Effective upon publication in the Official Gazette, the amendment modifies rule 89 regarding deemed export supplies, allowing either the recipient or supplier to file refund applications under certain conditions. It also amends rule 96A to extend the period allowed by the Commissioner for specific actions. Changes to FORM GST RFD-01 include updates to Statements 2 and 4, detailing refund types for exports of services and supplies to SEZ units or developers.