GST Refund on Export : Rules again Changed from back date : GST News 550 By CA Satbir Singh | October 9, 2018 1 Comment (Last Updated On: October 9, 2018) GST Refund on Export : Rules again Changed from back date : GST News 550 Central Goods and Services Tax (Eleventh Amendment) Rules, 2018 : Notification No 53/2018 Central Tax Dated 9th October, 2018