Deemed export refund procedure: supplier's return date governs filing and special portal ITC is excluded from regular ITC rules. Refund of tax on deemed export supplies may be claimed by the recipient or by the supplier (where the recipient furnishes an undertaking). The relevant filing date is the date of the supplier's return in which tax on the deemed export was paid; claims must be filed within two years from that date. Claims are filed electronically in Form GST-RFD-01 with prescribed invoices, acknowledgements or recipient-signed invoices and undertakings. The recipient-credited electronic amount made solely to enable portal refunds is not ITC under Chapter V, is not subject to Section 17, and is excluded from Net ITC for unutilised ITC refund computations.
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 refund procedure: supplier's return date governs filing and special portal ITC is excluded from regular ITC rules.
Refund of tax on deemed export supplies may be claimed by the recipient or by the supplier (where the recipient furnishes an undertaking). The relevant filing date is the date of the supplier's return in which tax on the deemed export was paid; claims must be filed within two years from that date. Claims are filed electronically in Form GST-RFD-01 with prescribed invoices, acknowledgements or recipient-signed invoices and undertakings. The recipient-credited electronic amount made solely to enable portal refunds is not ITC under Chapter V, is not subject to Section 17, and is excluded from Net ITC for unutilised ITC refund computations.
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