Deemed export refund claims can be filed by recipient or supplier; Commissioner may extend prescribed filing periods and forms updated. Amendment to rule 89(1) allows refund applications for supplies regarded as deemed exports to be filed by the recipient or by the supplier where the recipient does not claim input tax credit and furnishes an undertaking permitting the supplier to claim the refund. Amendment to rule 96A(1)(a) permits extension of prescribed three-month periods by the Commissioner. FORM GST RFD-01 is revised by substituting Statement-2 for exports of services with tax and Statement-4 for supplies to SEZ units/developers, each prescribing integrated-tax and cess fields 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.
Deemed export refund claims can be filed by recipient or supplier; Commissioner may extend prescribed filing periods and forms updated.
Amendment to rule 89(1) allows refund applications for supplies regarded as deemed exports to be filed by the recipient or by the supplier where the recipient does not claim input tax credit and furnishes an undertaking permitting the supplier to claim the refund. Amendment to rule 96A(1)(a) permits extension of prescribed three-month periods by the Commissioner. FORM GST RFD-01 is revised by substituting Statement-2 for exports of services with tax and Statement-4 for supplies to SEZ units/developers, each prescribing integrated-tax and cess fields and debit/credit note adjustments.
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