Refunds for deemed exports and SEZ supplies: allow supplier or recipient to claim refunds; form RFD-01 updated. Amendment permits refund applications for deemed exports to be filed by either the recipient or, where recipient forgoes input tax credit and gives an undertaking, by the supplier; authorises the Commissioner to allow further time beyond three months under rule 96A; and replaces Statements 2 and 4 in FORM GST RFD-01 to prescribe revised fields for refunds relating to exports of services with tax payment and supplies to SEZ units or developers.
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Provisions expressly mentioned in the judgment/order text.
Refunds for deemed exports and SEZ supplies: allow supplier or recipient to claim refunds; form RFD-01 updated.
Amendment permits refund applications for deemed exports to be filed by either the recipient or, where recipient forgoes input tax credit and gives an undertaking, by the supplier; authorises the Commissioner to allow further time beyond three months under rule 96A; and replaces Statements 2 and 4 in FORM GST RFD-01 to prescribe revised fields for refunds relating to exports of services with tax payment and supplies to SEZ units or developers.
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