GST refunds clarified for deemed exports, with extended filing flexibility and revised Form RFD-01 reporting requirements. The amendment permits refund applications for deemed exports to be filed by either the recipient or, where the recipient does not take input tax credit and provides an undertaking, by the supplier; authorises the Commissioner to extend the three-month filing period; and substitutes Statements 2 and 4 in FORM GST RFD-01 to require detailed invoice-level reporting for refunds for exports of services and supplies to SEZ units or developers, including integrated tax, cess, BRC/FIRC and debit/credit note adjustments to compute net integrated tax and cess.
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.
GST refunds clarified for deemed exports, with extended filing flexibility and revised Form RFD-01 reporting requirements.
The amendment permits refund applications for deemed exports to be filed by either the recipient or, where the recipient does not take input tax credit and provides an undertaking, by the supplier; authorises the Commissioner to extend the three-month filing period; and substitutes Statements 2 and 4 in FORM GST RFD-01 to require detailed invoice-level reporting for refunds for exports of services and supplies to SEZ units or developers, including integrated tax, cess, BRC/FIRC and debit/credit note adjustments to compute net integrated tax and cess.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
