Deemed export refund eligibility expanded permitting recipient or supplier claims, and Commissioner may extend refund filing period. The Eighth Amendment to the Bihar GST Rules revises refund procedures: rule 89(1) permits refund claims for deemed exports to be filed by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A(1)(a) authorises the Commissioner to allow further time beyond three months. FORM GST RFD 01 is amended by replacing Statement 2 (refunds for exports of services with payment of tax) and Statement 4 (refunds for supplies to SEZ units/developers on payment of tax), specifying invoice, tax, BRC/FIRC/shipping bill details and debit/credit note adjustments.
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Deemed export refund eligibility expanded permitting recipient or supplier claims, and Commissioner may extend refund filing period.
The Eighth Amendment to the Bihar GST Rules revises refund procedures: rule 89(1) permits refund claims for deemed exports to be filed by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A(1)(a) authorises the Commissioner to allow further time beyond three months. FORM GST RFD 01 is amended by replacing Statement 2 (refunds for exports of services with payment of tax) and Statement 4 (refunds for supplies to SEZ units/developers on payment of tax), specifying invoice, tax, BRC/FIRC/shipping bill details and debit/credit note adjustments.
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