https://www.taxtmi.com/notifications?id=124115 The amendment clarifies that refund applications for supplies regarded as deemed exports may be filed by the recipient or, where the recipient does not claim input tax credit and gives an undertaking, by the supplier. It permits the Commissioner to allow a period beyond three months under rule 96A(1)(a). FORM GST RFD-01's Statement-2 and Statement-4 are replaced with templates for refunds of exports of services with tax payment and for supplies to SEZ units/developers on payment of tax, specifying invoice, tax, BRC/FIRC, debit/credit note and related documentary fields. en-us Fri, 17 Nov 2017 00:00:00 +0530 Sat, 10 Feb 2018 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124115 The amendment clarifies that refund applications for supplies regarded as deemed exports may be filed by the recipient or, where the recipient does not claim input tax credit and gives an undertaking, by the supplier. It permits the Commissioner to allow a period beyond three months under rule 96A(1)(a). FORM GST RFD-01's Statement-2 and Statement-4 are replaced with templates for refunds of exports of services with tax payment and for supplies to SEZ units/developers on payment of tax, specifying invoice, tax, BRC/FIRC, debit/credit note and related documentary fields. Notifications GST - States Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124115