Deemed export refund entitlement clarified: recipient or supplier may apply; commissioner may extend refund period. Rule 89 permits refund applications for supplies regarded as deemed exports to be filed by the recipient or, where the recipient does not avail input tax credit and provides an undertaking, by the supplier. Rule 96A(1)(a) allows the Commissioner to extend the period beyond three months. FORM GST RFD-01 is amended to replace Statement-2 and Statement-4 with prescribed formats for refunds on exports of services with tax and for supplies to SEZ units/developers, detailing invoice, BRC/FIRC or shipping bill information and net integrated tax and cess computation.
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 entitlement clarified: recipient or supplier may apply; commissioner may extend refund period.
Rule 89 permits refund applications for supplies regarded as deemed exports to be filed by the recipient or, where the recipient does not avail input tax credit and provides an undertaking, by the supplier. Rule 96A(1)(a) allows the Commissioner to extend the period beyond three months. FORM GST RFD-01 is amended to replace Statement-2 and Statement-4 with prescribed formats for refunds on exports of services with tax and for supplies to SEZ units/developers, detailing invoice, BRC/FIRC or shipping bill information and net integrated tax and cess computation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
