Refund procedure: expands eligible claimants for deemed exports and permits commissioner to allow filing extensions. Amendments revise refund procedure for deemed exports to permit refund applications by either the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, the supplier; allow the Commissioner to grant extensions beyond the three-month period under rule 96A; and substitute Statements in FORM GST RFD-01 to detail refund reporting for exports of services and supplies to SEZ units or developers including invoice, export documentation and integrated tax and cess adjustments.
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Provisions expressly mentioned in the judgment/order text.
Refund procedure: expands eligible claimants for deemed exports and permits commissioner to allow filing extensions.
Amendments revise refund procedure for deemed exports to permit refund applications by either the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, the supplier; allow the Commissioner to grant extensions beyond the three-month period under rule 96A; and substitute Statements in FORM GST RFD-01 to detail refund reporting for exports of services and supplies to SEZ units or developers including invoice, export documentation and integrated tax and cess adjustments.
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