Refunds for deemed exports: recipients or suppliers may apply, and Commissioner may allow filing extensions. Rule 89(1) now permits refund applications for deemed exports to be filed by either the recipient or, where the recipient forgoes input tax credit and gives an undertaking, the supplier. Rule 96A(1)(a) authorises the Commissioner to allow extensions beyond the three month period. FORM GST RFD 01 Statements 2 and 4 are revised to specify fields for export of services refunds and refunds for supplies to SEZ units/developers, including invoice, tax, cess, export documentation and debit/credit note 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.
Refunds for deemed exports: recipients or suppliers may apply, and Commissioner may allow filing extensions.
Rule 89(1) now permits refund applications for deemed exports to be filed by either the recipient or, where the recipient forgoes input tax credit and gives an undertaking, the supplier. Rule 96A(1)(a) authorises the Commissioner to allow extensions beyond the three month period. FORM GST RFD 01 Statements 2 and 4 are revised to specify fields for export of services refunds and refunds for supplies to SEZ units/developers, including invoice, tax, cess, export documentation and debit/credit note adjustments.
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