Refund procedure for deemed exports, export services, and SEZ supplies updated with revised filing eligibility and commissioner extension power. Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 with retrospective effect from 18 October 2017 and revises the refund and export-related procedure. For deemed export supplies, rule 89 permits a refund application by the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, by the supplier. Rule 96A allows extension of the three-month period by the Commissioner, and FORM GST RFD-01 is revised for export and SEZ refund statements.
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Provisions expressly mentioned in the judgment/order text.
Refund procedure for deemed exports, export services, and SEZ supplies updated with revised filing eligibility and commissioner extension power.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 with retrospective effect from 18 October 2017 and revises the refund and export-related procedure. For deemed export supplies, rule 89 permits a refund application by the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, by the supplier. Rule 96A allows extension of the three-month period by the Commissioner, and FORM GST RFD-01 is revised for export and SEZ refund statements.
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