This notification amends the CGST Rules, 2017 to rationalise the refund mechanism, especially for deemed exports and export of services. It allows either the recipient or supplier to claim refund in deemed export cases, subject to conditions. Amendments are also made in rules 89, 96A and relevant refund statements to align GST refunds with customs systems.
Issued under: Section 164 of the CGST Act.

Amendment:

This notification amends notification No. 3/2017