https://www.taxtmi.com/notifications?id=123004 The Tenth Amendment revises refund procedure and timelines: rule 89 now allows refund applications for deemed exports by either the recipient or, if the recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A(1)(a) permits the Commissioner to allow further periods beyond three months; Form GST RFD 01's Statement 2 and Statement 4 are replaced to specify fields for refunds on exports of services with tax payment and for supplies to SEZ units/developers with tax payment, including invoice, shipping/BRC details, tax, cess and debit/credit note adjustments. en-us Wed, 18 Oct 2017 00:00:00 +0530 Fri, 15 Dec 2017 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123004 The Tenth Amendment revises refund procedure and timelines: rule 89 now allows refund applications for deemed exports by either the recipient or, if the recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A(1)(a) permits the Commissioner to allow further periods beyond three months; Form GST RFD 01's Statement 2 and Statement 4 are replaced to specify fields for refunds on exports of services with tax payment and for supplies to SEZ units/developers with tax payment, including invoice, shipping/BRC details, tax, cess and debit/credit note adjustments. Notifications GST - States Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123004