Deemed export payment certificate procedure simplified: suppliers may file project-specific or consolidated periodic certificates to ease claims. Suppliers claiming deemed export benefits may file the payment certificate either for supplies to a particular project or as a consolidated certificate covering all projects for a chosen period (month, quarter or half year), thereby simplifying filing under paragraph 10.15(ii) and addressing prior regional practice; this relaxation applies to the relevant deemed exports effected prior to the indicated implementation cutoff.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed export payment certificate procedure simplified: suppliers may file project-specific or consolidated periodic certificates to ease claims.
Suppliers claiming deemed export benefits may file the payment certificate either for supplies to a particular project or as a consolidated certificate covering all projects for a chosen period (month, quarter or half year), thereby simplifying filing under paragraph 10.15(ii) and addressing prior regional practice; this relaxation applies to the relevant deemed exports effected prior to the indicated implementation cutoff.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.