Refund on deemed export

[Narendra Soni]

Dear Experts,

As per notification, Refund on deemed export is allowed to supplier.How it can be claimed, because sully against invalidation to domestic customer is made on payment of GST. Recipient paid invoice amount including the GST charged in bill. The recipient will also avail ITC of GST paid by him to supplier, then how supplier is entitled for refund under deemed export.Kindly suggest.

AI Summary

Refund on deemed export: supplier may claim refund if recipient forgoes input tax credit and furnishes an undertaking.
Refund for deemed export supplies: Notification No. 47/2017 permits the supplier to claim refund where the recipient does not avail input tax credit and furnishes an undertaking authorising the supplier to claim refund; stakeholders question how this operates given the recipient pays GST and may otherwise claim ITC, and they raise related classification issues under GSTR 1 (Table 6C) and Circular No.14/14/2017 regarding IGST versus CGST treatment.