https://www.taxtmi.com/forum/issue?id=115697 Refund for supplies treated as deemed exports may be claimed either by the recipient or by the supplier where the recipient does not avail input tax credit and furnishes an undertaking permitting the supplier to claim the refund. Therefore, recipients should not include deemed export supplies when claiming refund of unutilized input tax credit for continuous exports if the supplier is to claim the refund, since inclusion may trigger departmental verification whether the supplier has claimed the same refund. en-us Fri, 22 Nov 2019 07:56:56 +0530 Thu, 23 Jan 2025 15:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115697 Refund for supplies treated as deemed exports may be claimed either by the recipient or by the supplier where the recipient does not avail input tax credit and furnishes an undertaking permitting the supplier to claim the refund. Therefore, recipients should not include deemed export supplies when claiming refund of unutilized input tax credit for continuous exports if the supplier is to claim the refund, since inclusion may trigger departmental verification whether the supplier has claimed the same refund. Discussion-Forum GST Fri, 22 Nov 2019 07:56:56 +0530 https://www.taxtmi.com/forum/issue?id=115697