https://www.taxtmi.com/notifications?id=124236 The SRO amends J&K GST Rules to deem the Central GST Unique Identity Number valid under the J&K Act; restrict retrospective amendment of registration particulars except by Commissioner order; revise the refund regime for zero-rated supplies by prescribing a formula for refundable input tax credit with defined terms and relevant period; permit refunds where suppliers availed specified export notifications; require quarterly electronic refund applications in FORM GST RFD-10; and substitute or revise multiple registration and reporting forms including REG-10 and GSTR-11. en-us Thu, 11 Jan 2018 00:00:00 +0530 Thu, 29 Mar 2018 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124236 The SRO amends J&K GST Rules to deem the Central GST Unique Identity Number valid under the J&K Act; restrict retrospective amendment of registration particulars except by Commissioner order; revise the refund regime for zero-rated supplies by prescribing a formula for refundable input tax credit with defined terms and relevant period; permit refunds where suppliers availed specified export notifications; require quarterly electronic refund applications in FORM GST RFD-10; and substitute or revise multiple registration and reporting forms including REG-10 and GSTR-11. Notifications GST - States Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124236