https://www.taxtmi.com/forum/issue?id=117665 IGST paid on supply of capital goods to an EPCG authorisation holder can be claimed as refund under deemed export provisions where eligibility turns on export of goods manufactured from the capital goods rather than export of the capital goods themselves. Administrative guidance including the GST circular and Rule 89(1) procedures clarify refund mechanics. The supplier filed an online refund application, received RFD-08 and must submit RFD-09 as an online reply but cannot locate the RFD-09 option on the GST portal, creating a procedural compliance problem. en-us Mon, 29 Nov 2021 16:33:41 +0530 Thu, 23 Jan 2025 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117665 IGST paid on supply of capital goods to an EPCG authorisation holder can be claimed as refund under deemed export provisions where eligibility turns on export of goods manufactured from the capital goods rather than export of the capital goods themselves. Administrative guidance including the GST circular and Rule 89(1) procedures clarify refund mechanics. The supplier filed an online refund application, received RFD-08 and must submit RFD-09 as an online reply but cannot locate the RFD-09 option on the GST portal, creating a procedural compliance problem. Discussion-Forum GST Mon, 29 Nov 2021 16:33:41 +0530 https://www.taxtmi.com/forum/issue?id=117665