https://www.taxtmi.com/notifications?id=121745 Notification restricts entitlement to provisional refund of refund claims on zero-rated supplies by excluding registered persons who obtained registration within six months prior to the refund application or who failed to furnish returns for three consecutive tax periods immediately preceding the application; it also specifies a retrospective effective date and administrative particulars. en-us Sat, 26 Aug 2017 00:00:00 +0530 Fri, 03 Nov 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121745 Notification restricts entitlement to provisional refund of refund claims on zero-rated supplies by excluding registered persons who obtained registration within six months prior to the refund application or who failed to furnish returns for three consecutive tax periods immediately preceding the application; it also specifies a retrospective effective date and administrative particulars. Notifications GST - States Sat, 26 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121745