https://www.taxtmi.com/notifications?id=124383 A new provision makes the Unique Identity Number applicable across India and limits retrospective amendment of registration particulars absent a Commissioner's written order. Refund of input tax credit for zero-rated supplies without payment under bond or letter of undertaking is to be computed by a prescribed formula linking turnover of zero-rated goods and services, net ITC and adjusted total turnover, with defined terms and separate refund routes where suppliers have availed specified notification benefits. Quarterly refund filing procedures are prescribed and multiple registration and refund forms are substituted to implement these changes. en-us Mon, 22 Jan 2018 00:00:00 +0530 Mon, 26 Feb 2018 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124383 A new provision makes the Unique Identity Number applicable across India and limits retrospective amendment of registration particulars absent a Commissioner's written order. Refund of input tax credit for zero-rated supplies without payment under bond or letter of undertaking is to be computed by a prescribed formula linking turnover of zero-rated goods and services, net ITC and adjusted total turnover, with defined terms and separate refund routes where suppliers have availed specified notification benefits. Quarterly refund filing procedures are prescribed and multiple registration and refund forms are substituted to implement these changes. Notifications GST - States Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124383