https://www.taxtmi.com/notifications?id=123169 The amendment allows refund applications for 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. It also permits the Commissioner to allow a period beyond the prescribed three months for certain actions and replaces Statement-2 and Statement-4 in FORM GST RFD-01 to standardise refund reporting for exports of services and supplies to SEZ units or SEZ developers. en-us Wed, 18 Oct 2017 00:00:00 +0530 Thu, 21 Dec 2017 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123169 The amendment allows refund applications for 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. It also permits the Commissioner to allow a period beyond the prescribed three months for certain actions and replaces Statement-2 and Statement-4 in FORM GST RFD-01 to standardise refund reporting for exports of services and supplies to SEZ units or SEZ developers. Notifications GST - States Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123169