Refund of input tax credit for zero-rated supplies clarified with formula and enhanced refund and registration rules. The amendments declare the Unique Identity Number applicable across India, limit retrospective amendment of registration particulars absent a Commissioner's written order, prescribe a formula and definitions for refund of input tax credit on zero-rated supplies without payment of tax, permit refunds where suppliers benefited from specified notifications, require quarterly refund applications in FORM GST RFD-10, and substitute or amend multiple forms including REG-10, REG-13, GSTR-11, RFD-10 and DRC-07.
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Provisions expressly mentioned in the judgment/order text.
Refund of input tax credit for zero-rated supplies clarified with formula and enhanced refund and registration rules.
The amendments declare the Unique Identity Number applicable across India, limit retrospective amendment of registration particulars absent a Commissioner's written order, prescribe a formula and definitions for refund of input tax credit on zero-rated supplies without payment of tax, permit refunds where suppliers benefited from specified notifications, require quarterly refund applications in FORM GST RFD-10, and substitute or amend multiple forms including REG-10, REG-13, GSTR-11, RFD-10 and DRC-07.
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