https://www.taxtmi.com/notifications?id=123625 The amendment permits refund applications for supplies regarded as deemed exports to be filed by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier; empowers the Commissioner to allow extensions beyond three months for certain filings; and replaces Statement 2 and Statement 4 in FORM GST RFD-01 to set out required invoice, export documentation and tax fields for refunds on exported services and supplies to SEZ units or developers. en-us Mon, 20 Nov 2017 00:00:00 +0530 Tue, 16 Jan 2018 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123625 The amendment permits refund applications for supplies regarded as deemed exports to be filed by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier; empowers the Commissioner to allow extensions beyond three months for certain filings; and replaces Statement 2 and Statement 4 in FORM GST RFD-01 to set out required invoice, export documentation and tax fields for refunds on exported services and supplies to SEZ units or developers. Notifications GST - States Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123625