https://www.taxtmi.com/article/detailed?id=12955 Refund entitlement under GST ordinarily lies with the supplier who paid or collected the tax because Section 54(1) read with the phrase "amount paid on such tax or any other amount paid by him" and clause (b) of sub section (4) requires documentary evidence that the claimant paid or had tax collected from them and did not pass the incidence on. An exception permits recipient claims for deemed exports under the definition of relevant date and the proviso to Rule 89(2); absent deemed export treatment, a recipient in a works contract/service supply lacks entitlement to claim refund. en-us Tue, 24 Sep 2024 19:50:10 +0530 Tue, 24 Sep 2024 19:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12955 Refund entitlement under GST ordinarily lies with the supplier who paid or collected the tax because Section 54(1) read with the phrase "amount paid on such tax or any other amount paid by him" and clause (b) of sub section (4) requires documentary evidence that the claimant paid or had tax collected from them and did not pass the incidence on. An exception permits recipient claims for deemed exports under the definition of relevant date and the proviso to Rule 89(2); absent deemed export treatment, a recipient in a works contract/service supply lacks entitlement to claim refund. Articles Goods and Services Tax - GST Tue, 24 Sep 2024 19:50:10 +0530 https://www.taxtmi.com/article/detailed?id=12955