https://www.taxtmi.com/circulars?id=64942 Recipients of deemed export supplies may claim refund of tax paid and are not precluded from availing input tax credit on the same invoices; the portal, however, requires debit from the electronic credit ledger to prevent dual benefit. The earlier circular's restriction on recipients foregoing ITC when claiming refund is modified: recipients must furnish an undertaking identifying invoices and returns and declaring the supplier has not claimed refund, while supplier-filed refunds still require specified documentary undertakings. en-us Thu, 08 Apr 2021 00:00:00 +0530 Fri, 16 Jul 2021 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64942 Recipients of deemed export supplies may claim refund of tax paid and are not precluded from availing input tax credit on the same invoices; the portal, however, requires debit from the electronic credit ledger to prevent dual benefit. The earlier circular's restriction on recipients foregoing ITC when claiming refund is modified: recipients must furnish an undertaking identifying invoices and returns and declaring the supplier has not claimed refund, while supplier-filed refunds still require specified documentary undertakings. Circulars GST - States Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64942