In the said rules, in rule 96, —
(i) in sub-rule (1),–
(a) in the proviso to clause (b), after the words, letters and figure “FORM GSTR-1”, the letters, words and figure “as amended in FORM GSTR-1A if any,” shall be inserted;
(b) after clause (c), in the long line, the following proviso shall be inserted, namely: – “Provided that, the exporter of goods may file an application electronically in FORM GST RFD-01 through the common portal for refund of additional integrated tax paid on account of upward revision in price of goods subsequent to export of such goods, and on which the amount of integrated tax paid at the time of export of such goods has already been refunded in accordance with provisions of sub-rule (3) of this rule, and such application shall be dealt with in accordance with the provisions of rule 89.”;
(ii) in sub-rule (2), after the words, letters and figure “contained in FORM GSTR-1”, the letters, words and figure “as amended in FORM GSTR-1A if any”, shall be inserted.