Notification No. 47/2017
Date: October 18, 2017
Subject: Amendment of CGST Rules relating to refund procedure for deemed exports and export of services.
Description:
Rule 89 is amended to allow refund claims for deemed exports to be filed either by the recipient or by the supplier subject to conditions. Rule 96A is amended to permit extension of time for receipt of foreign exchange for export of services. Refund application formats in FORM GST RFD-01 are substituted for exports of services and supplies to SEZ.
Effective Date: Date of publication in the Official Gazette
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45/2018
Extends the due date for furnishing FORM GSTR-3B for July 2017 to November 2018....
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