Deemed exports in GST: notified domestic supplies attract tax but permit refund to supplier or recipient under specified procedure. Deemed exports are notified domestic supplies of goods that remain in India and are taxable rather than zero rated, but tax paid on such notified supplies is refundable to either the supplier or the recipient under prescribed conditions. Specific categories (Advance Authorisation, EPCG, supplies to Export Oriented Units, and specified gold supplies) are identified; recipients must provide prior intimation in Form A, endorse invoices, maintain digital records per Form B with an audit trail, and refund claims must be filed with invoice details within the prescribed time limit, with manual processing allowed while the online module is unavailable.
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 exports in GST: notified domestic supplies attract tax but permit refund to supplier or recipient under specified procedure.
Deemed exports are notified domestic supplies of goods that remain in India and are taxable rather than zero rated, but tax paid on such notified supplies is refundable to either the supplier or the recipient under prescribed conditions. Specific categories (Advance Authorisation, EPCG, supplies to Export Oriented Units, and specified gold supplies) are identified; recipients must provide prior intimation in Form A, endorse invoices, maintain digital records per Form B with an audit trail, and refund claims must be filed with invoice details within the prescribed time limit, with manual processing allowed while the online module is unavailable.
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