Deemed export refund procedure clarified allowing recipients or suppliers to file claims and updated refund form fields for exports and SEZ supplies. The rules amend refund procedure: rule 89(1) now allows refund applications for deemed exports to be filed by the recipient or, where the recipient does not take input tax credit and provides an undertaking, by the supplier; rule 96A(1)(a) permits the Chief Commissioner to allow extensions beyond three months; FORM GST RFD-01 Statements-2 and -4 are replaced to provide specific fields for refunds of exports of services with tax payment and for supplies to SEZ units/developers, including invoice, export documentation and debit/credit note adjustments.
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Provisions expressly mentioned in the judgment/order text.
Deemed export refund procedure clarified allowing recipients or suppliers to file claims and updated refund form fields for exports and SEZ supplies.
The rules amend refund procedure: rule 89(1) now allows refund applications for deemed exports to be filed by the recipient or, where the recipient does not take input tax credit and provides an undertaking, by the supplier; rule 96A(1)(a) permits the Chief Commissioner to allow extensions beyond three months; FORM GST RFD-01 Statements-2 and -4 are replaced to provide specific fields for refunds of exports of services with tax payment and for supplies to SEZ units/developers, including invoice, export documentation and debit/credit note adjustments.
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