Refund entitlement for specified persons: extended eighteen month deadline to claim GST refund for inward supplies. Notification designates certain international entities as specified persons entitled to refunds of tax on inward supplies under the Punjab GST Act, subject to prescribed conditions and manner. It notes refund rules in the Punjab GST Rules, the availability of the common portal for filing, and prescribes that specified persons must apply to the jurisdictional tax authority within eighteen months from the last day of the quarter in which the supply was received.