The Central Government, today notified the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
As per the amendment, the Unique Identity Number in accordance with the provisions of subsection (9) of section 25 granted to a person on registering with the GST shall be applicable to the territory of India.
According to the amended rules, the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal without the written order of the Commissioner.
The Notification further amends the rules relating to application for refund of tax, interest, penalty, fees or any other amount.
The amended rules further enabled exporters to claim refund of integrated tax paid on the goods and services exported out of India.
The Notification also amends the form for application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person, Form GSTR-1 for Statement of inward supplies by persons having Unique Identification Number (UIN) and the application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
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