https://www.taxtmi.com/notifications?id=123130 The amendment permits refund applications for supplies regarded as deemed exports to be filed by either the recipient or, if the recipient foregoes input tax credit and provides an undertaking, by the supplier. It empowers the Commissioner to allow extensions beyond the standard three month period. Form GST RFD-01 is revised: Statement-2 for exports of services with tax payment and Statement-4 for supplies to SEZ units/developers now require detailed invoice, integrated tax, cess, BRC/FIRC and debit/credit note adjustment entries. en-us Tue, 24 Oct 2017 00:00:00 +0530 Wed, 17 Jan 2018 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123130 The amendment permits refund applications for supplies regarded as deemed exports to be filed by either the recipient or, if the recipient foregoes input tax credit and provides an undertaking, by the supplier. It empowers the Commissioner to allow extensions beyond the standard three month period. Form GST RFD-01 is revised: Statement-2 for exports of services with tax payment and Statement-4 for supplies to SEZ units/developers now require detailed invoice, integrated tax, cess, BRC/FIRC and debit/credit note adjustment entries. Notifications GST - States Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123130