Amendments to CGST Rules 2017: New Procedures for SEZ Refunds, Exporting Electricity, and Inverted Duty Structure in Rule 89.

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....Refund application - Specified person in case of SEZ - a statement in case of export of electricity - determination of value of goods exported out of India - formula for refund on account of inverted duty structure - Sub-Rule (1), (2), (4) and (5) amended - Application for refund of tax, interest, penalty, fees or any other amount - Rule 89 of the Central Goods and Services Tax Rules, 2017....