https://www.taxtmi.com/notifications?id=121232 The amendment adds explicit references to central tax, State tax and integrated tax; allows FORM GSTR-3B alongside FORM GSTR-3; inserts Rule 96A requiring exporters using bond or Letter of Undertaking to furnish FORM GST RFD-11 prior to export, sets electronic transmission and Customs confirmation of export invoices, prescribes time limits for payment of tax and interest where exports or foreign exchange receipts fail, and provides for withdrawal and restoration of export privileges. It introduces E-way transitional provisions, detailed inspection, seizure and provisional release procedures (with bond and bank guarantee), and a comprehensive demands and recovery regime using specified FORM GST DRC series, plus compounding procedures under FORM GST CPD series. en-us Wed, 12 Jul 2017 00:00:00 +0530 Thu, 12 Feb 2026 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121232 The amendment adds explicit references to central tax, State tax and integrated tax; allows FORM GSTR-3B alongside FORM GSTR-3; inserts Rule 96A requiring exporters using bond or Letter of Undertaking to furnish FORM GST RFD-11 prior to export, sets electronic transmission and Customs confirmation of export invoices, prescribes time limits for payment of tax and interest where exports or foreign exchange receipts fail, and provides for withdrawal and restoration of export privileges. It introduces E-way transitional provisions, detailed inspection, seizure and provisional release procedures (with bond and bank guarantee), and a comprehensive demands and recovery regime using specified FORM GST DRC series, plus compounding procedures under FORM GST CPD series. Notifications GST - States Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121232