Refund procedures for deemed exports and SEZ supplies updated; Commissioner may allow further time for application filing. The amendments permit refund applications for deemed exports to be filed by either the recipient or, where the recipient does not claim input tax credit and gives an undertaking, by the supplier; allow the Commissioner to grant extensions beyond the three-month point; and replace Statements 2 and 4 in FORM GST RFD-01 to record required particulars for refunds for exports of services with payment of tax and for supplies to SEZ units or developers, including invoice, BRC/FIRC, shipping bill references and integrated tax and cess adjustments.
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.
Refund procedures for deemed exports and SEZ supplies updated; Commissioner may allow further time for application filing.
The amendments permit refund applications for deemed exports to be filed by either the recipient or, where the recipient does not claim input tax credit and gives an undertaking, by the supplier; allow the Commissioner to grant extensions beyond the three-month point; and replace Statements 2 and 4 in FORM GST RFD-01 to record required particulars for refunds for exports of services with payment of tax and for supplies to SEZ units or developers, including invoice, BRC/FIRC, shipping bill references and integrated tax and cess adjustments.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
