https://www.taxtmi.com/notifications?id=124131 The rules declare the Unique Identity Number under rule 17 applicable across India, limit retrospective amendment of registration particulars to no earlier than FORM GST REG-14 filing absent Commissioner order, and, effective from 23 October 2017, substitute rule 89(4) to prescribe a defined refund formula for zero-rated supplies using Net ITC and Adjusted Total Turnover, allow refunds where suppliers used certain notifications (sub-rules 4A and 4B), require quarterly refund applications in FORM GST RFD-10 with FORM GSTR-11, expand rule 96 to include services and bar certain supplier-notification cases, and substitute multiple registration and refund forms with related documentary and verification requirements. en-us Fri, 29 Dec 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124131 The rules declare the Unique Identity Number under rule 17 applicable across India, limit retrospective amendment of registration particulars to no earlier than FORM GST REG-14 filing absent Commissioner order, and, effective from 23 October 2017, substitute rule 89(4) to prescribe a defined refund formula for zero-rated supplies using Net ITC and Adjusted Total Turnover, allow refunds where suppliers used certain notifications (sub-rules 4A and 4B), require quarterly refund applications in FORM GST RFD-10 with FORM GSTR-11, expand rule 96 to include services and bar certain supplier-notification cases, and substitute multiple registration and refund forms with related documentary and verification requirements. Notifications GST - States Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124131