https://www.taxtmi.com/notifications?id=123924 The rules substitute a proviso in rule 89(1) permitting refund applications for deemed exports to be filed by either the recipient or, where the recipient does not claim input tax credit and gives an undertaking, the supplier. Rule 96A(1)(a) is amended to allow the Commissioner to extend the three month filing period. FORM GST RFD 01 is revised by replacing Statement 2 to cover refunds for exports of services with payment of tax and Statement 4 to cover refunds for supplies to SEZ units or developers, prescribing specified invoice, tax, and export documentation fields. en-us Wed, 18 Oct 2017 00:00:00 +0530 Thu, 25 Jan 2018 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123924 The rules substitute a proviso in rule 89(1) permitting refund applications for deemed exports to be filed by either the recipient or, where the recipient does not claim input tax credit and gives an undertaking, the supplier. Rule 96A(1)(a) is amended to allow the Commissioner to extend the three month filing period. FORM GST RFD 01 is revised by replacing Statement 2 to cover refunds for exports of services with payment of tax and Statement 4 to cover refunds for supplies to SEZ units or developers, prescribing specified invoice, tax, and export documentation fields. Notifications GST - States Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123924