https://www.taxtmi.com/notifications?id=122949 Rule 89 now permits refund applications for supplies regarded as deemed exports to be filed by either the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, by the supplier. Rule 96A is amended to allow the Commissioner to permit a period beyond three months. FORM GST RFD-01 Statements for exports of services with payment of tax and for supplies to SEZ units/developers (on payment of tax) are substituted to capture invoice, integrated tax, cess, debit/credit note adjustments and export documentation. en-us Tue, 21 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122949 Rule 89 now permits refund applications for supplies regarded as deemed exports to be filed by either the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, by the supplier. Rule 96A is amended to allow the Commissioner to permit a period beyond three months. FORM GST RFD-01 Statements for exports of services with payment of tax and for supplies to SEZ units/developers (on payment of tax) are substituted to capture invoice, integrated tax, cess, debit/credit note adjustments and export documentation. Notifications GST - States Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122949