https://www.taxtmi.com/notifications?id=124073 The amendments deem the Central GST Unique Identity Number to be granted under Meghalaya GST, restrict retrospective amendment of registration particulars absent Commissioner order, and revise refund provisions for zero-rated supplies by prescribing a formula (Refund = (Turnover of zero-rated goods + Turnover of zero-rated services) x Net ITC / Adjusted Total Turnover) with defined terms and special sub-rules for supplies under specified export notifications; quarterly refund filing in FORM GST RFD-10 with GSTR-11 is mandated and multiple registration and refund forms are substituted. en-us Fri, 29 Dec 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124073 The amendments deem the Central GST Unique Identity Number to be granted under Meghalaya GST, restrict retrospective amendment of registration particulars absent Commissioner order, and revise refund provisions for zero-rated supplies by prescribing a formula (Refund = (Turnover of zero-rated goods + Turnover of zero-rated services) x Net ITC / Adjusted Total Turnover) with defined terms and special sub-rules for supplies under specified export notifications; quarterly refund filing in FORM GST RFD-10 with GSTR-11 is mandated and multiple registration and refund forms are substituted. Notifications GST - States Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124073