Deemed export refund procedure clarified: recipient or supplier may apply when input tax credit is not availed, with form updates. Rule 89 now allows refund applications for supplies treated as deemed exports to be filed by the recipient or by the supplier where the recipient forgoes input tax credit and furnishes an undertaking; Rule 96A permits the Commissioner to allow a further period beyond three months. FORM GST RFD-01 Statements 2 and 4 are replaced: Statement 2 formats refunds for exports of services with tax payment (invoice, integrated tax, cess, BRC/FIRC and debit/credit adjustments) and Statement 4 formats refunds for supplies to SEZ units or SEZ developers on payment of tax (GSTIN, invoice/shipping bill details, integrated tax, cess and debit/credit adjustments).
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Provisions expressly mentioned in the judgment/order text.
Deemed export refund procedure clarified: recipient or supplier may apply when input tax credit is not availed, with form updates.
Rule 89 now allows refund applications for supplies treated as deemed exports to be filed by the recipient or by the supplier where the recipient forgoes input tax credit and furnishes an undertaking; Rule 96A permits the Commissioner to allow a further period beyond three months. FORM GST RFD-01 Statements 2 and 4 are replaced: Statement 2 formats refunds for exports of services with tax payment (invoice, integrated tax, cess, BRC/FIRC and debit/credit adjustments) and Statement 4 formats refunds for supplies to SEZ units or SEZ developers on payment of tax (GSTIN, invoice/shipping bill details, integrated tax, cess and debit/credit adjustments).
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