https://www.taxtmi.com/notifications?id=125139 Rule 89 now permits the recipient of deemed export supplies to file refund applications or, where the recipient forgoes input tax credit and gives an undertaking, permits the supplier to file; Rule 96A(1)(a) allows the Commissioner to grant a further filing period beyond three months; FORM GST RFD-01 Statement-2 and Statement-4 are replaced to address refunds for exports of services with tax payment and for supplies to SEZ units/developers, specifying invoice, BRC/FIRC, GSTIN and debit/credit note adjustments. en-us Wed, 25 Oct 2017 00:00:00 +0530 Wed, 04 Apr 2018 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125139 Rule 89 now permits the recipient of deemed export supplies to file refund applications or, where the recipient forgoes input tax credit and gives an undertaking, permits the supplier to file; Rule 96A(1)(a) allows the Commissioner to grant a further filing period beyond three months; FORM GST RFD-01 Statement-2 and Statement-4 are replaced to address refunds for exports of services with tax payment and for supplies to SEZ units/developers, specifying invoice, BRC/FIRC, GSTIN and debit/credit note adjustments. Notifications GST - States Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125139