https://www.taxtmi.com/notifications?id=122377 The Eighth Amendment to the Bihar GST Rules revises refund procedures: rule 89(1) permits refund claims for deemed exports to be filed by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A(1)(a) authorises the Commissioner to allow further time beyond three months. FORM GST RFD 01 is amended by replacing Statement 2 (refunds for exports of services with payment of tax) and Statement 4 (refunds for supplies to SEZ units/developers on payment of tax), specifying invoice, tax, BRC/FIRC/shipping bill details and debit/credit note adjustments. en-us Wed, 18 Oct 2017 00:00:00 +0530 Thu, 26 Oct 2017 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122377 The Eighth Amendment to the Bihar GST Rules revises refund procedures: rule 89(1) permits refund claims for deemed exports to be filed by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A(1)(a) authorises the Commissioner to allow further time beyond three months. FORM GST RFD 01 is amended by replacing Statement 2 (refunds for exports of services with payment of tax) and Statement 4 (refunds for supplies to SEZ units/developers on payment of tax), specifying invoice, tax, BRC/FIRC/shipping bill details and debit/credit note adjustments. Notifications GST - States Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122377