https://www.taxtmi.com/notifications?id=123260 The rules amend refund procedure: rule 89(1) now allows refund applications for deemed exports to be filed by the recipient or, where the recipient does not take input tax credit and provides an undertaking, by the supplier; rule 96A(1)(a) permits the Chief Commissioner to allow extensions beyond three months; FORM GST RFD-01 Statements-2 and -4 are replaced to provide specific fields for refunds of exports of services with tax payment and for supplies to SEZ units/developers, including invoice, export documentation and debit/credit note adjustments. en-us Fri, 03 Nov 2017 00:00:00 +0530 Tue, 26 Dec 2017 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123260 The rules amend refund procedure: rule 89(1) now allows refund applications for deemed exports to be filed by the recipient or, where the recipient does not take input tax credit and provides an undertaking, by the supplier; rule 96A(1)(a) permits the Chief Commissioner to allow extensions beyond three months; FORM GST RFD-01 Statements-2 and -4 are replaced to provide specific fields for refunds of exports of services with tax payment and for supplies to SEZ units/developers, including invoice, export documentation and debit/credit note adjustments. Notifications GST - States Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123260