In the said rules, in rule 96A, —
(i) in sub-rule (1), for clause (b), the following shall be substituted, namely:- “(b) fifteen days after the expiry of one year, or the period as allowed under the Foreign Exchange Management Act, 1999 (42 of 1999) including any extension of such period as permitted by the Reserve Bank of India, whichever is later, from the date of issue of the invoice for export, or such further period as may be allowed by the Commissioner, if the payment of such services is not received by the exporter in convertible foreign exchange or in Indian rupees, wherever permitted by the Reserve Bank of India.”;
(ii) in sub-rule (2), after the words, letters and figure “contained in FORM GSTR-1”, the letter, words and figure “, as amended in FORM GSTR-1A if any,” shall be inserted.