https://www.taxtmi.com/notifications?id=123581 Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 with retrospective effect from 18 October 2017 and revises the refund and export-related procedure. For deemed export supplies, rule 89 permits a refund application by the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, by the supplier. Rule 96A allows extension of the three-month period by the Commissioner, and FORM GST RFD-01 is revised for export and SEZ refund statements. en-us Tue, 07 Nov 2017 00:00:00 +0530 Tue, 26 May 2026 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123581 Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 with retrospective effect from 18 October 2017 and revises the refund and export-related procedure. For deemed export supplies, rule 89 permits a refund application by the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, by the supplier. Rule 96A allows extension of the three-month period by the Commissioner, and FORM GST RFD-01 is revised for export and SEZ refund statements. Notifications GST - States Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123581