Deemed export refund eligibility expanded to allow recipients or suppliers to apply, with Commissioner-authorised time extensions. The rules substitute a proviso in rule 89(1) permitting refund applications for deemed exports to be filed by either the recipient or, where the recipient does not claim input tax credit and gives an undertaking, the supplier. Rule 96A(1)(a) is amended to allow the Commissioner to extend the three month filing period. FORM GST RFD 01 is revised by replacing Statement 2 to cover refunds for exports of services with payment of tax and Statement 4 to cover refunds for supplies to SEZ units or developers, prescribing specified invoice, tax, and export documentation fields.
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Provisions expressly mentioned in the judgment/order text.
Deemed export refund eligibility expanded to allow recipients or suppliers to apply, with Commissioner-authorised time extensions.
The rules substitute a proviso in rule 89(1) permitting refund applications for deemed exports to be filed by either the recipient or, where the recipient does not claim input tax credit and gives an undertaking, the supplier. Rule 96A(1)(a) is amended to allow the Commissioner to extend the three month filing period. FORM GST RFD 01 is revised by replacing Statement 2 to cover refunds for exports of services with payment of tax and Statement 4 to cover refunds for supplies to SEZ units or developers, prescribing specified invoice, tax, and export documentation fields.
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