https://www.taxtmi.com/notifications?id=123507 Amendments permit refund applications for supplies treated as deemed exports to be filed by the recipient or, where the recipient does not avail input tax credit, by the supplier if the recipient provides an undertaking; the Commissioner may allow filing beyond the standard three month period; FORM GST RFD-01 Statement 2 and Statement 4 are replaced with templates for refunds relating to exports of services with payment of tax and supplies to SEZ units or developers, capturing invoice, remittance/shipping references and tax/cess adjustments. en-us Thu, 02 Nov 2017 00:00:00 +0530 Thu, 11 Jan 2018 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123507 Amendments permit refund applications for supplies treated as deemed exports to be filed by the recipient or, where the recipient does not avail input tax credit, by the supplier if the recipient provides an undertaking; the Commissioner may allow filing beyond the standard three month period; FORM GST RFD-01 Statement 2 and Statement 4 are replaced with templates for refunds relating to exports of services with payment of tax and supplies to SEZ units or developers, capturing invoice, remittance/shipping references and tax/cess adjustments. Notifications GST - States Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123507