https://www.taxtmi.com/notifications?id=122618 Amendment to rule 89(1) allows refund applications for supplies regarded as deemed exports to be filed by the recipient or by the supplier where the recipient does not claim input tax credit and furnishes an undertaking permitting the supplier to claim the refund. Amendment to rule 96A(1)(a) permits extension of prescribed three-month periods by the Commissioner. FORM GST RFD-01 is revised by substituting Statement-2 for exports of services with tax and Statement-4 for supplies to SEZ units/developers, each prescribing integrated-tax and cess fields and debit/credit note adjustments. en-us Wed, 18 Oct 2017 00:00:00 +0530 Thu, 09 Nov 2017 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122618 Amendment to rule 89(1) allows refund applications for supplies regarded as deemed exports to be filed by the recipient or by the supplier where the recipient does not claim input tax credit and furnishes an undertaking permitting the supplier to claim the refund. Amendment to rule 96A(1)(a) permits extension of prescribed three-month periods by the Commissioner. FORM GST RFD-01 is revised by substituting Statement-2 for exports of services with tax and Statement-4 for supplies to SEZ units/developers, each prescribing integrated-tax and cess fields and debit/credit note adjustments. Notifications GST - States Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122618