Deemed export refund eligibility expanded to allow suppliers to file where recipients waive input tax credit and give undertaking. Amendments permit refund applications for deemed exports to be filed by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier; empower the Commissioner to allow further time beyond the three month period under rule 96A; and substitute revised Statement 2 and Statement 4 in FORM GST RFD 01 to record invoice, export/SEZ documentation, and integrated tax and cess details for refunds on export of services and supplies to SEZs.
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 eligibility expanded to allow suppliers to file where recipients waive input tax credit and give undertaking.
Amendments permit refund applications for deemed exports to be filed by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier; empower the Commissioner to allow further time beyond the three month period under rule 96A; and substitute revised Statement 2 and Statement 4 in FORM GST RFD 01 to record invoice, export/SEZ documentation, and integrated tax and cess details for refunds on export of services and supplies to SEZs.
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 
