https://www.taxtmi.com/notifications?id=124254 Amendment to Rule 89 permits refund applications for supplies regarded as deemed exports to be filed by the recipient or, where the recipient does not avail input tax credit and gives an undertaking, by the supplier. Rule 96A is amended to allow the Commissioner to extend the three-month period. FORM GST RFD-01 Statements are substituted to capture refunds for exports of services with payment of tax and for supplies to SEZ units or developers, including invoice, tax, and BRC/FIRC details. The changes are deemed effective from 18th October, 2017. en-us Mon, 23 Oct 2017 00:00:00 +0530 Thu, 22 Feb 2018 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124254 Amendment to Rule 89 permits refund applications for supplies regarded as deemed exports to be filed by the recipient or, where the recipient does not avail input tax credit and gives an undertaking, by the supplier. Rule 96A is amended to allow the Commissioner to extend the three-month period. FORM GST RFD-01 Statements are substituted to capture refunds for exports of services with payment of tax and for supplies to SEZ units or developers, including invoice, tax, and BRC/FIRC details. The changes are deemed effective from 18th October, 2017. Notifications GST - States Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124254