https://www.taxtmi.com/notifications?id=122429 The amendments permit refund applications for deemed exports to be filed by either the recipient or, where the recipient does not claim input tax credit and gives an undertaking, by the supplier; allow the Commissioner to grant extensions beyond the three-month point; and replace Statements 2 and 4 in FORM GST RFD-01 to record required particulars for refunds for exports of services with payment of tax and for supplies to SEZ units or developers, including invoice, BRC/FIRC, shipping bill references and integrated tax and cess adjustments. en-us Wed, 18 Oct 2017 00:00:00 +0530 Sat, 28 Oct 2017 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122429 The amendments permit refund applications for deemed exports to be filed by either the recipient or, where the recipient does not claim input tax credit and gives an undertaking, by the supplier; allow the Commissioner to grant extensions beyond the three-month point; and replace Statements 2 and 4 in FORM GST RFD-01 to record required particulars for refunds for exports of services with payment of tax and for supplies to SEZ units or developers, including invoice, BRC/FIRC, shipping bill references and integrated tax and cess adjustments. Notifications GST - States Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122429