Deemed export refund filing expanded to permit suppliers to apply when recipients forgo input tax credit with undertaking. Rule 89 now permits refund applications for supplies regarded as deemed exports to be filed by either the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, by the supplier. Rule 96A is amended to allow the Commissioner to permit a period beyond three months. FORM GST RFD-01 Statements for exports of services with payment of tax and for supplies to SEZ units/developers (on payment of tax) are substituted to capture invoice, integrated tax, cess, debit/credit note adjustments and export documentation.
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 filing expanded to permit suppliers to apply when recipients forgo input tax credit with undertaking.
Rule 89 now permits refund applications for supplies regarded as deemed exports to be filed by either the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, by the supplier. Rule 96A is amended to allow the Commissioner to permit a period beyond three months. FORM GST RFD-01 Statements for exports of services with payment of tax and for supplies to SEZ units/developers (on payment of tax) are substituted to capture invoice, integrated tax, cess, debit/credit note adjustments and export documentation.
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