Deemed exports: amendment permits recipient or supplier to claim refunds and updates refund forms and extension powers. The amendment allows refund applications for 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. It also permits the Commissioner to allow a period beyond the prescribed three months for certain actions and replaces Statement-2 and Statement-4 in FORM GST RFD-01 to standardise refund reporting for exports of services and supplies to SEZ units or SEZ developers.
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 exports: amendment permits recipient or supplier to claim refunds and updates refund forms and extension powers.
The amendment allows refund applications for 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. It also permits the Commissioner to allow a period beyond the prescribed three months for certain actions and replaces Statement-2 and Statement-4 in FORM GST RFD-01 to standardise refund reporting for exports of services and supplies to SEZ units or SEZ developers.
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