Deemed export refund eligibility expanded: recipient or supplier may file claims; Commissioner may permit filing extensions. Rule 89 now allows refund applications for supplies regarded as deemed exports to be filed either by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier. Rule 96A(1)(a) permits the Commissioner to allow a period in addition to the three months. FORM GST RFD 01 is revised by replacing Statement 2 and Statement 4 to capture required invoice, tax and supporting document details for refunds related to exports of services and supplies to SEZs.