https://www.taxtmi.com/notifications?id=124992 The amendment makes the Unique Identity Number applicable across India, restricts retrospective amendments to registration particulars except by written order of the Commissioner, substitutes several registration and refund forms for non-resident online suppliers and UIN holders, and revises refund mechanics for zero-rated supplies. Rule 89(4) now prescribes a formula linking admissible refund to turnover of zero-rated supplies, Net ITC and Adjusted Total Turnover, with sub-rules permitting ITC refunds where suppliers benefited from specified notifications. Quarterly electronic refund filings and documentary verification for non-resident registrants are prescribed. en-us Fri, 29 Dec 2017 00:00:00 +0530 Tue, 27 Mar 2018 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124992 The amendment makes the Unique Identity Number applicable across India, restricts retrospective amendments to registration particulars except by written order of the Commissioner, substitutes several registration and refund forms for non-resident online suppliers and UIN holders, and revises refund mechanics for zero-rated supplies. Rule 89(4) now prescribes a formula linking admissible refund to turnover of zero-rated supplies, Net ITC and Adjusted Total Turnover, with sub-rules permitting ITC refunds where suppliers benefited from specified notifications. Quarterly electronic refund filings and documentary verification for non-resident registrants are prescribed. Notifications GST - States Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124992