https://www.taxtmi.com/notifications?id=124426 The rules deem a UIN granted under the Central Act to be granted under the Punjab Act and restrict retrospective amendment of registration particulars absent a written Commissioner order. They prescribe a formula and defined terms for refund of input tax credit on zero-rated supplies made without payment of tax under bond or letter of undertaking, allow refunds where suppliers availed specified export notifications, mandate quarterly refund applications in FORM GST RFD-10 for eligible persons, and substitute multiple registration and refund forms with detailed documentation and verification requirements. en-us Wed, 07 Feb 2018 00:00:00 +0530 Wed, 28 Feb 2018 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124426 The rules deem a UIN granted under the Central Act to be granted under the Punjab Act and restrict retrospective amendment of registration particulars absent a written Commissioner order. They prescribe a formula and defined terms for refund of input tax credit on zero-rated supplies made without payment of tax under bond or letter of undertaking, allow refunds where suppliers availed specified export notifications, mandate quarterly refund applications in FORM GST RFD-10 for eligible persons, and substitute multiple registration and refund forms with detailed documentation and verification requirements. Notifications GST - States Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124426