https://www.taxtmi.com/notifications?id=122881 Rule 89 now allows refund applications for supplies regarded as deemed exports to be filed either by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier. Rule 96A(1)(a) permits the Commissioner to allow a period in addition to the three months. FORM GST RFD 01 is revised by replacing Statement 2 and Statement 4 to capture required invoice, tax and supporting document details for refunds related to exports of services and supplies to SEZs. en-us Wed, 18 Oct 2017 00:00:00 +0530 Mon, 04 Dec 2017 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122881 Rule 89 now allows refund applications for supplies regarded as deemed exports to be filed either by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier. Rule 96A(1)(a) permits the Commissioner to allow a period in addition to the three months. FORM GST RFD 01 is revised by replacing Statement 2 and Statement 4 to capture required invoice, tax and supporting document details for refunds related to exports of services and supplies to SEZs. Notifications GST - States Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122881