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<h1>Refund procedure: deemed export and SEZ refund applications expanded; commissioner may permit extended filing periods.</h1> The amendment allows refund applications for supplies regarded as deemed exports to be filed by either the recipient or, where the recipient forgoes input tax credit and furnishes an undertaking, by the supplier. It grants the Commissioner discretion to extend the post-expiry filing period beyond three months. FORM GST RFD-01 is revised by replacing Statement-2 and Statement-4 to specify required invoice, tax, shipping and trading document fields for refunds of export services and supplies to SEZ units or developers with tax paid.
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