Unique Identity Number deemed under local GST, with revised refund rules for zero-rated supplies and non-resident online suppliers. A set of amendments to the Puducherry GST Rules deem a UIN granted under the Central GST Act to be granted under the Puducherry Act; bar retrospective amendment of registration particulars before FORM GST REG-14 submission except by Commissioner order; substitute rule 89(4) prescribing a Refund Amount formula and related definitions for zero-rated supplies and add sub-rules granting ITC refund where suppliers availed specified notifications; require quarterly refund applications in FORM GST RFD-10 with FORM GSTR-11; expand rule 96 and substitute multiple forms including REG-10, REG-13, GSTR-11 and RFD-10, and omit a table in DRC-07.
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Provisions expressly mentioned in the judgment/order text.
Unique Identity Number deemed under local GST, with revised refund rules for zero-rated supplies and non-resident online suppliers.
A set of amendments to the Puducherry GST Rules deem a UIN granted under the Central GST Act to be granted under the Puducherry Act; bar retrospective amendment of registration particulars before FORM GST REG-14 submission except by Commissioner order; substitute rule 89(4) prescribing a Refund Amount formula and related definitions for zero-rated supplies and add sub-rules granting ITC refund where suppliers availed specified notifications; require quarterly refund applications in FORM GST RFD-10 with FORM GSTR-11; expand rule 96 and substitute multiple forms including REG-10, REG-13, GSTR-11 and RFD-10, and omit a table in DRC-07.
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