Deemed export refund eligibility clarified: recipient or supplier may apply under specified undertaking, and refund forms updated. The Tenth Amendment revises refund procedure and timelines: rule 89 now allows refund applications for deemed exports by either the recipient or, if the recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A(1)(a) permits the Commissioner to allow further periods beyond three months; Form GST RFD 01's Statement 2 and Statement 4 are replaced to specify fields for refunds on exports of services with tax payment and for supplies to SEZ units/developers with tax payment, including invoice, shipping/BRC details, tax, cess and debit/credit note adjustments.
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Provisions expressly mentioned in the judgment/order text.
Deemed export refund eligibility clarified: recipient or supplier may apply under specified undertaking, and refund forms updated.
The Tenth Amendment revises refund procedure and timelines: rule 89 now allows refund applications for deemed exports by either the recipient or, if the recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A(1)(a) permits the Commissioner to allow further periods beyond three months; Form GST RFD 01's Statement 2 and Statement 4 are replaced to specify fields for refunds on exports of services with tax payment and for supplies to SEZ units/developers with tax payment, including invoice, shipping/BRC details, tax, cess and debit/credit note adjustments.
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