Deemed export refund: suppliers must produce recipient acknowledgement and undertakings for refund entitlement for GST compliance. Suppliers of deemed export supplies seeking refund must produce: (1) an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking by the recipient that no input tax credit has been availed on such supplies; and (3) an undertaking by the recipient that it will not claim the refund so the supplier may claim it.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed export refund: suppliers must produce recipient acknowledgement and undertakings for refund entitlement for GST compliance.
Suppliers of deemed export supplies seeking refund must produce: (1) an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking by the recipient that no input tax credit has been availed on such supplies; and (3) an undertaking by the recipient that it will not claim the refund so the supplier may claim it.
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