https://www.taxtmi.com/notifications?id=123678 The amendment deems the Central UIN to be granted under the State Act, restricts retrospective amendment of registration particulars absent Commissioner's written order, prescribes a formula for refund of input tax credit on zero-rated supplies under bond or LOU with definitions for Net ITC, turnover components and Adjusted Total Turnover, permits refund where suppliers benefit from specified notifications, requires quarterly refund applications in FORM GST RFD-10 with GSTR-11, removes an invoice-value threshold, and substitutes multiple forms (REG-10, REG-13, GSTR-11, RFD-10, DRC-07) to operationalise registration and refund procedures for non-resident online suppliers and UIN holders. en-us Wed, 03 Jan 2018 00:00:00 +0530 Thu, 18 Jan 2018 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123678 The amendment deems the Central UIN to be granted under the State Act, restricts retrospective amendment of registration particulars absent Commissioner's written order, prescribes a formula for refund of input tax credit on zero-rated supplies under bond or LOU with definitions for Net ITC, turnover components and Adjusted Total Turnover, permits refund where suppliers benefit from specified notifications, requires quarterly refund applications in FORM GST RFD-10 with GSTR-11, removes an invoice-value threshold, and substitutes multiple forms (REG-10, REG-13, GSTR-11, RFD-10, DRC-07) to operationalise registration and refund procedures for non-resident online suppliers and UIN holders. Notifications GST - States Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123678