https://www.taxtmi.com/notifications?id=121793 The notification disqualifies certain registered persons from obtaining provisional refunds for zero-rated supplies: those granted registration within a short period before the refund application, and those who have not furnished returns for three consecutive tax periods immediately preceding the application date; the restriction is effected from the notification's commencement date. en-us Thu, 17 Aug 2017 00:00:00 +0530 Tue, 12 Sep 2017 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121793 The notification disqualifies certain registered persons from obtaining provisional refunds for zero-rated supplies: those granted registration within a short period before the refund application, and those who have not furnished returns for three consecutive tax periods immediately preceding the application date; the restriction is effected from the notification's commencement date. Notifications GST - States Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121793