https://www.taxtmi.com/notifications?id=123548 The amendment deems the Unique Identity Number granted under the Central Act to be valid under the Gujarat Act, limits retrospective amendment of registration particulars absent Commissioner's order, revises the refund formula and definitions for input tax credit on zero-rated supplies without payment under bond or letter of undertaking, prescribes separate refund routes where suppliers have availed specified Government Notifications, restricts refund eligibility where recipients received supplies benefiting from those notifications, requires quarterly electronic refund applications through prescribed forms, and substitutes multiple registration and refund forms including for non-resident providers of online services. en-us Fri, 29 Dec 2017 00:00:00 +0530 Sat, 13 Jan 2018 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123548 The amendment deems the Unique Identity Number granted under the Central Act to be valid under the Gujarat Act, limits retrospective amendment of registration particulars absent Commissioner's order, revises the refund formula and definitions for input tax credit on zero-rated supplies without payment under bond or letter of undertaking, prescribes separate refund routes where suppliers have availed specified Government Notifications, restricts refund eligibility where recipients received supplies benefiting from those notifications, requires quarterly electronic refund applications through prescribed forms, and substitutes multiple registration and refund forms including for non-resident providers of online services. Notifications GST - States Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123548