https://www.taxtmi.com/notifications?id=124614 Amendments revise registration, refund and form procedures under the West Bengal GST Rules. The Central UIN is deemed granted under the State Act; registration amendments cannot be backdated except by Commissioner's written order. Rule 89 prescribes a formula for refund of input tax credit for zero-rated supplies, with defined terms and separate provisions (4A, 4B) for refunds where suppliers availed specified notifications. Quarterly refund filing in FORM GST RFD-10 with GSTR-11 is mandated for certain applicants, and multiple registration and refund forms are substituted or amended. en-us Fri, 29 Dec 2017 00:00:00 +0530 Thu, 08 Mar 2018 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124614 Amendments revise registration, refund and form procedures under the West Bengal GST Rules. The Central UIN is deemed granted under the State Act; registration amendments cannot be backdated except by Commissioner's written order. Rule 89 prescribes a formula for refund of input tax credit for zero-rated supplies, with defined terms and separate provisions (4A, 4B) for refunds where suppliers availed specified notifications. Quarterly refund filing in FORM GST RFD-10 with GSTR-11 is mandated for certain applicants, and multiple registration and refund forms are substituted or amended. Notifications GST - States Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124614