Deemed export refunds: recipient or supplier may file claims; refund forms and Commissioner's extension authority clarified. The amendment clarifies that refund applications for supplies regarded as deemed exports may be filed by the recipient or, where the recipient does not claim input tax credit and gives an undertaking, by the supplier. It permits the Commissioner to allow a period beyond three months under rule 96A(1)(a). FORM GST RFD-01's Statement-2 and Statement-4 are replaced with templates for refunds of exports of services with tax payment and for supplies to SEZ units/developers on payment of tax, specifying invoice, tax, BRC/FIRC, debit/credit note and related documentary fields.
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 refunds: recipient or supplier may file claims; refund forms and Commissioner's extension authority clarified.
The amendment clarifies that refund applications for supplies regarded as deemed exports may be filed by the recipient or, where the recipient does not claim input tax credit and gives an undertaking, by the supplier. It permits the Commissioner to allow a period beyond three months under rule 96A(1)(a). FORM GST RFD-01's Statement-2 and Statement-4 are replaced with templates for refunds of exports of services with tax payment and for supplies to SEZ units/developers on payment of tax, specifying invoice, tax, BRC/FIRC, debit/credit note and related documentary fields.
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