https://www.taxtmi.com/notifications?id=124093 The amendment rules deem the Central Act UIN to apply under the Delhi Act, limit retrospective registration amendments absent Commissioner's order, and revise refund mechanics: a formula governs input tax credit refunds for zero-rated supplies made under bond or LUT, with defined terms (Net ITC, turnover measures, Adjusted Total Turnover, Relevant Period) and targeted refunds where suppliers benefitted from specified notifications. Quarterly refund filing in FORM GST RFD-10 with supporting GSTR-11 is mandated; integrated tax export refund claimants are barred if they received supplies covered by certain notifications. Several forms (REG-10, REG-13, GSTR-11, RFD-10) are substituted with detailed requirements for non-resident online suppliers and UIN holders. en-us Wed, 31 Jan 2018 00:00:00 +0530 Thu, 08 Feb 2018 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124093 The amendment rules deem the Central Act UIN to apply under the Delhi Act, limit retrospective registration amendments absent Commissioner's order, and revise refund mechanics: a formula governs input tax credit refunds for zero-rated supplies made under bond or LUT, with defined terms (Net ITC, turnover measures, Adjusted Total Turnover, Relevant Period) and targeted refunds where suppliers benefitted from specified notifications. Quarterly refund filing in FORM GST RFD-10 with supporting GSTR-11 is mandated; integrated tax export refund claimants are barred if they received supplies covered by certain notifications. Several forms (REG-10, REG-13, GSTR-11, RFD-10) are substituted with detailed requirements for non-resident online suppliers and UIN holders. Notifications GST - States Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124093