GST INDIA Biz — Amendment to refund-related provisions by modifying applicability of rule 96 of the CGST Rules.

Notification No. 01/2018

Date: January 23, 2018

Subject: Amendment to refund-related provisions by modifying applicability of rule 96 of the CGST Rules.

Description:

This notification amends Notification No. 11/2017–Integrated Tax by restricting the exclusion of rule 96 only to sub-rules (1) to (8) and sub-rule (10) thereof, instead of the entire rule. The amendment clarifies the scope of refund provisions relating to export of goods and services. The notification is issued on the recommendation of the GST Council.

Issued for earlier notification?
Yes — amends Notification No. 11/2017–Integrated Tax dated 13.10.2017.

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