https://www.taxtmi.com/notifications?id=123055 The amendment clarifies that refund applications for supplies regarded as deemed exports may be filed by the recipient or, where the recipient forgoes input tax credit with an undertaking, by the supplier; it permits the Commissioner to allow an extension beyond three months; and it replaces Statements 2 and 4 in FORM GST RFD-01 to specify required fields for refunds of exports of services with tax payment and for supplies to SEZ units or developers on payment of tax. en-us Thu, 09 Nov 2017 00:00:00 +0530 Sat, 16 Dec 2017 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123055 The amendment clarifies that refund applications for supplies regarded as deemed exports may be filed by the recipient or, where the recipient forgoes input tax credit with an undertaking, by the supplier; it permits the Commissioner to allow an extension beyond three months; and it replaces Statements 2 and 4 in FORM GST RFD-01 to specify required fields for refunds of exports of services with tax payment and for supplies to SEZ units or developers on payment of tax. Notifications GST - States Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123055