Deemed export refund claims can be filed by recipient or supplier if recipient forgoes input tax credit, and refund forms updated. The rules amend refund procedures: rule 89 now allows deemed export refund applications by the recipient or, where recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A permits the Commissioner to allow periods beyond three months; FORM GST RFD 01 Statements 2 and 4 are revised to record detailed invoice, tax, BRC/FIRC and shipping/export documentation for refunds on exports of services and supplies to SEZ units or developers.
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 claims can be filed by recipient or supplier if recipient forgoes input tax credit, and refund forms updated.
The rules amend refund procedures: rule 89 now allows deemed export refund applications by the recipient or, where recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A permits the Commissioner to allow periods beyond three months; FORM GST RFD 01 Statements 2 and 4 are revised to record detailed invoice, tax, BRC/FIRC and shipping/export documentation for refunds on exports of services and supplies to SEZ units or developers.
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