Deemed export refund claims: recipient or supplier may file; Commissioner may extend filing period; form updated. Amendment to 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 gives an undertaking, by the supplier. Rule 96A is amended to allow the Commissioner to extend the three-month period. FORM GST RFD-01 Statements are substituted to capture refunds for exports of services with payment of tax and for supplies to SEZ units or developers, including invoice, tax, and BRC/FIRC details. The changes are deemed effective from 18th October, 2017.
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Provisions expressly mentioned in the judgment/order text.
Deemed export refund claims: recipient or supplier may file; Commissioner may extend filing period; form updated.
Amendment to 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 gives an undertaking, by the supplier. Rule 96A is amended to allow the Commissioner to extend the three-month period. FORM GST RFD-01 Statements are substituted to capture refunds for exports of services with payment of tax and for supplies to SEZ units or developers, including invoice, tax, and BRC/FIRC details. The changes are deemed effective from 18th October, 2017.
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