https://www.taxtmi.com/notifications?id=123581 Amendments clarify that refund applications for supplies regarded as deemed exports may be filed by the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, by the supplier; the Commissioner may allow extensions beyond the three month period under rule 96A(1)(a); and FORM GST RFD-01 is revised to replace Statement-2 (exports of services with payment of tax) and Statement-4 (supplies to SEZ units or SEZ developers on payment of tax) with specified invoice, tax, cess and export documentation fields. en-us Tue, 07 Nov 2017 00:00:00 +0530 Mon, 15 Jan 2018 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123581 Amendments clarify that refund applications for supplies regarded as deemed exports may be filed by the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, by the supplier; the Commissioner may allow extensions beyond the three month period under rule 96A(1)(a); and FORM GST RFD-01 is revised to replace Statement-2 (exports of services with payment of tax) and Statement-4 (supplies to SEZ units or SEZ developers on payment of tax) with specified invoice, tax, cess and export documentation fields. Notifications GST - States Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123581