https://www.taxtmi.com/notifications?id=122294 The amendment allows refund applications for supplies regarded as deemed exports to be filed by either the recipient or, where the recipient forgoes input tax credit and furnishes an undertaking, by the supplier. It grants the Commissioner discretion to extend the post-expiry filing period beyond three months. FORM GST RFD-01 is revised by replacing Statement-2 and Statement-4 to specify required invoice, tax, shipping and trading document fields for refunds of export services and supplies to SEZ units or developers with tax paid. en-us Wed, 18 Oct 2017 00:00:00 +0530 Wed, 20 Feb 2019 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122294 The amendment allows refund applications for supplies regarded as deemed exports to be filed by either the recipient or, where the recipient forgoes input tax credit and furnishes an undertaking, by the supplier. It grants the Commissioner discretion to extend the post-expiry filing period beyond three months. FORM GST RFD-01 is revised by replacing Statement-2 and Statement-4 to specify required invoice, tax, shipping and trading document fields for refunds of export services and supplies to SEZ units or developers with tax paid. Notifications GST Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122294