Deemed export refund procedure amended: recipient or supplier may file refund application; commissioner may extend filing period. Amendments effective 18 October 2017 revise Rule 89 to permit either the recipient or, where the recipient forgoes input tax credit by furnishing an undertaking, the supplier to file refund applications for supplies treated as deemed exports. Rule 96A is amended to allow the Commissioner to extend the three month filing period. FORM GST RFD-01 Statements 2 and 4 are substituted to capture invoice, shipping bill/BRC/FIRC and integrated tax and cess particulars for refunds on export of services and supplies to SEZ units or developers.
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Deemed export refund procedure amended: recipient or supplier may file refund application; commissioner may extend filing period.
Amendments effective 18 October 2017 revise Rule 89 to permit either the recipient or, where the recipient forgoes input tax credit by furnishing an undertaking, the supplier to file refund applications for supplies treated as deemed exports. Rule 96A is amended to allow the Commissioner to extend the three month filing period. FORM GST RFD-01 Statements 2 and 4 are substituted to capture invoice, shipping bill/BRC/FIRC and integrated tax and cess particulars for refunds on export of services and supplies to SEZ units or developers.
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