https://www.taxtmi.com/manuals?id=2555 Refund of tax on deemed export supplies may be claimed by the recipient or by the supplier (where the recipient furnishes an undertaking). The relevant filing date is the date of the supplier's return in which tax on the deemed export was paid; claims must be filed within two years from that date. Claims are filed electronically in Form GST-RFD-01 with prescribed invoices, acknowledgements or recipient-signed invoices and undertakings. The recipient-credited electronic amount made solely to enable portal refunds is not ITC under Chapter V, is not subject to Section 17, and is excluded from Net ITC for unutilised ITC refund computations. en-us Sat, 01 Apr 2023 11:51:00 +0530 Tue, 02 May 2023 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2555 Refund of tax on deemed export supplies may be claimed by the recipient or by the supplier (where the recipient furnishes an undertaking). The relevant filing date is the date of the supplier's return in which tax on the deemed export was paid; claims must be filed within two years from that date. Claims are filed electronically in Form GST-RFD-01 with prescribed invoices, acknowledgements or recipient-signed invoices and undertakings. The recipient-credited electronic amount made solely to enable portal refunds is not ITC under Chapter V, is not subject to Section 17, and is excluded from Net ITC for unutilised ITC refund computations. Manuals GST Sat, 01 Apr 2023 11:51:00 +0530 https://www.taxtmi.com/manuals?id=2555