https://www.taxtmi.com/notifications?id=122675 The amendment permits refund applications for deemed exports to be filed by either the recipient or, where the recipient does not take input tax credit and provides an undertaking, by the supplier; authorises the Commissioner to extend the three-month filing period; and substitutes Statements 2 and 4 in FORM GST RFD-01 to require detailed invoice-level reporting for refunds for exports of services and supplies to SEZ units or developers, including integrated tax, cess, BRC/FIRC and debit/credit note adjustments to compute net integrated tax and cess. en-us Wed, 18 Oct 2017 00:00:00 +0530 Tue, 14 Nov 2017 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122675 The amendment permits refund applications for deemed exports to be filed by either the recipient or, where the recipient does not take input tax credit and provides an undertaking, by the supplier; authorises the Commissioner to extend the three-month filing period; and substitutes Statements 2 and 4 in FORM GST RFD-01 to require detailed invoice-level reporting for refunds for exports of services and supplies to SEZ units or developers, including integrated tax, cess, BRC/FIRC and debit/credit note adjustments to compute net integrated tax and cess. Notifications GST - States Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122675