https://www.taxtmi.com/notifications?id=122471 Rule 89(1) now permits refund applications for deemed exports to be filed by either the recipient or, where the recipient forgoes input tax credit and gives an undertaking, the supplier. Rule 96A(1)(a) authorises the Commissioner to allow extensions beyond the three month period. FORM GST RFD 01 Statements 2 and 4 are revised to specify fields for export of services refunds and refunds for supplies to SEZ units/developers, including invoice, tax, cess, export documentation and debit/credit note adjustments. en-us Wed, 18 Oct 2017 00:00:00 +0530 Tue, 31 Oct 2017 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122471 Rule 89(1) now permits refund applications for deemed exports to be filed by either the recipient or, where the recipient forgoes input tax credit and gives an undertaking, the supplier. Rule 96A(1)(a) authorises the Commissioner to allow extensions beyond the three month period. FORM GST RFD 01 Statements 2 and 4 are revised to specify fields for export of services refunds and refunds for supplies to SEZ units/developers, including invoice, tax, cess, export documentation and debit/credit note adjustments. Notifications GST - States Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122471