https://www.taxtmi.com/notifications?id=123813 The amendment recognises UINs issued under the Central Act for Maharashtra purposes, limits retrospective registration amendments to Commissioner orders with recorded reasons, prescribes a formula and definitions to calculate refunds of input tax credit for zero rated supplies made under bond or letter of undertaking, addresses refunds where suppliers benefited from specified notifications, imposes eligibility restrictions for integrated tax export refunds in such cases, mandates quarterly filing of refund claims in FORM GST RFD 10 with GSTR 11 statements, and substitutes multiple registration and refund forms for non resident online suppliers and UIN holders. en-us Sat, 30 Dec 2017 00:00:00 +0530 Mon, 22 Jan 2018 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123813 The amendment recognises UINs issued under the Central Act for Maharashtra purposes, limits retrospective registration amendments to Commissioner orders with recorded reasons, prescribes a formula and definitions to calculate refunds of input tax credit for zero rated supplies made under bond or letter of undertaking, addresses refunds where suppliers benefited from specified notifications, imposes eligibility restrictions for integrated tax export refunds in such cases, mandates quarterly filing of refund claims in FORM GST RFD 10 with GSTR 11 statements, and substitutes multiple registration and refund forms for non resident online suppliers and UIN holders. Notifications GST - States Sat, 30 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123813