https://www.taxtmi.com/notifications?id=124161 The notification amends Karnataka GST Rules to deem a Central GST Unique Identity Number valid under Karnataka law, restrict retrospective amendment of registration particulars except by Commissioner's order, and prescribe a formula and definitions for refund of input tax credit on zero-rated supplies under bond or LUT. It adds targeted refund provisions where suppliers claimed specified export notifications, requires quarterly refund applications in FORM GST RFD-10, extends refund exclusions for export claims, and substitutes multiple forms including REG-10, REG-13, GSTR-11, RFD-10 and DRC-07 with updated documentation and verification requirements. en-us Thu, 25 Jan 2018 00:00:00 +0530 Wed, 14 Feb 2018 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124161 The notification amends Karnataka GST Rules to deem a Central GST Unique Identity Number valid under Karnataka law, restrict retrospective amendment of registration particulars except by Commissioner's order, and prescribe a formula and definitions for refund of input tax credit on zero-rated supplies under bond or LUT. It adds targeted refund provisions where suppliers claimed specified export notifications, requires quarterly refund applications in FORM GST RFD-10, extends refund exclusions for export claims, and substitutes multiple forms including REG-10, REG-13, GSTR-11, RFD-10 and DRC-07 with updated documentation and verification requirements. Notifications GST - States Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124161