Refund filing extension for notified persons now allows longer period to apply for GST inward supply tax refunds. Specified persons notified under the GST framework, including certain international organisations and diplomatic missions, are permitted an extended period to file applications for refund of tax paid on inward supplies. Such persons must submit refund applications to the jurisdictional tax authority in the prescribed form and manner within the extended time limit measured from the last day of the quarter in which the supply was received, subject to conditions and restrictions under the Central GST Rules.