https://www.taxtmi.com/notifications?id=124025 Rule 89 permits refund applications for supplies regarded as deemed exports to be filed by the recipient or, where the recipient does not avail input tax credit and provides an undertaking, by the supplier. Rule 96A(1)(a) allows the Commissioner to extend the period beyond three months. FORM GST RFD-01 is amended to replace Statement-2 and Statement-4 with prescribed formats for refunds on exports of services with tax and for supplies to SEZ units/developers, detailing invoice, BRC/FIRC or shipping bill information and net integrated tax and cess computation. en-us Fri, 29 Dec 2017 00:00:00 +0530 Thu, 01 Feb 2018 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124025 Rule 89 permits refund applications for supplies regarded as deemed exports to be filed by the recipient or, where the recipient does not avail input tax credit and provides an undertaking, by the supplier. Rule 96A(1)(a) allows the Commissioner to extend the period beyond three months. FORM GST RFD-01 is amended to replace Statement-2 and Statement-4 with prescribed formats for refunds on exports of services with tax and for supplies to SEZ units/developers, detailing invoice, BRC/FIRC or shipping bill information and net integrated tax and cess computation. Notifications GST - States Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124025