In rule 89 of the said rules, -
(i) in sub-rule (1), with effect from such date as may be notified, after the words “may file”, the words “, subject to the provisions of rule 10B,” shall be inserted; and
(ii) after sub-rule (1), the following sub-rule shall be inserted, namely:- “(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter- State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that the said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force.”