https://www.taxtmi.com/notifications?id=124255 The amendment confirms that the Unique Identity Number issued under Section 25(9)(a) applies across India; bars retrospective amendment of registration particulars earlier than submission of FORM GST REG-14 except by Commissioner order; mandates quarterly refund applications in FORM GST RFD-10 and removes a prior invoice-value threshold; and substitutes a refund formula for zero-rated supplies: Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC / Adjusted Total Turnover, with defined terms and additional sub-rules for supplies under specified notifications. en-us Sat, 30 Dec 2017 00:00:00 +0530 Thu, 22 Feb 2018 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124255 The amendment confirms that the Unique Identity Number issued under Section 25(9)(a) applies across India; bars retrospective amendment of registration particulars earlier than submission of FORM GST REG-14 except by Commissioner order; mandates quarterly refund applications in FORM GST RFD-10 and removes a prior invoice-value threshold; and substitutes a refund formula for zero-rated supplies: Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC / Adjusted Total Turnover, with defined terms and additional sub-rules for supplies under specified notifications. Notifications GST - States Sat, 30 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124255