Rules relating to registration, refund of zero-rated supplies, and UIN applicability are amended.
Revised formula for refund of ITC on zero-rated supplies without payment of tax is prescribed.
Forms relating to OIDAR registration, UIN statements, and refund applications are substituted.
Provisions restricting refund where certain concessional notifications are availed are introduced.

Previous Notification: Notification No. 70/2017 – Central Tax dated 21st December, 2017.
Effective Date: Date of publication in the Official Gazette, unless otherwise specified.