https://www.taxtmi.com/notifications?id=122371 The rules amend refund procedures: rule 89 now allows deemed export refund applications by the recipient or, where recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A permits the Commissioner to allow periods beyond three months; FORM GST RFD 01 Statements 2 and 4 are revised to record detailed invoice, tax, BRC/FIRC and shipping/export documentation for refunds on exports of services and supplies to SEZ units or developers. en-us Wed, 18 Oct 2017 00:00:00 +0530 Thu, 26 Oct 2017 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122371 The rules amend refund procedures: rule 89 now allows deemed export refund applications by the recipient or, where recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A permits the Commissioner to allow periods beyond three months; FORM GST RFD 01 Statements 2 and 4 are revised to record detailed invoice, tax, BRC/FIRC and shipping/export documentation for refunds on exports of services and supplies to SEZ units or developers. Notifications GST - States Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122371