Deemed export refund procedure amended allowing supplier or recipient to file refund; filing period extension permitted. Rule 89 now permits the recipient of deemed export supplies to file refund applications or, where the recipient forgoes input tax credit and gives an undertaking, permits the supplier to file; Rule 96A(1)(a) allows the Commissioner to grant a further filing period beyond three months; FORM GST RFD-01 Statement-2 and Statement-4 are replaced to address refunds for exports of services with tax payment and for supplies to SEZ units/developers, specifying invoice, BRC/FIRC, GSTIN and debit/credit note adjustments.
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 procedure amended allowing supplier or recipient to file refund; filing period extension permitted.
Rule 89 now permits the recipient of deemed export supplies to file refund applications or, where the recipient forgoes input tax credit and gives an undertaking, permits the supplier to file; Rule 96A(1)(a) allows the Commissioner to grant a further filing period beyond three months; FORM GST RFD-01 Statement-2 and Statement-4 are replaced to address refunds for exports of services with tax payment and for supplies to SEZ units/developers, specifying invoice, BRC/FIRC, GSTIN and debit/credit note adjustments.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
