https://www.taxtmi.com/circulars?id=71423 Recipients of deemed export supplies may avail input tax credit while claiming refund, provided the equivalent claim is debited from the electronic credit ledger. Their undertaking must confine the claim to invoices reported in Statement 5B, limit it to input tax credit availed in the valid return, and confirm that the supplier has not claimed refund. Supplier claims continue to require the recipient's undertaking not to claim refund or avail input tax credit. en-us Thu, 17 Jun 2021 00:00:00 +0530 Wed, 23 Sep 2026 15:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71423 Recipients of deemed export supplies may avail input tax credit while claiming refund, provided the equivalent claim is debited from the electronic credit ledger. Their undertaking must confine the claim to invoices reported in Statement 5B, limit it to input tax credit availed in the valid return, and confirm that the supplier has not claimed refund. Supplier claims continue to require the recipient's undertaking not to claim refund or avail input tax credit. Circulars GST - States Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71423