TMI BlogRefund claimed by the recipient of supplies regarded as deemed exportX X X X Extracts X X X X X X X X Extracts X X X X ..... med exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished . The claim needs to be filed within 2 years from this date. read with Circular No. 166/22/2021-GST dated 17th Nov, 2021 Q4 Whether relevant date for the refund of tax paid on supplies regarded as deemed export by recipient is to be determined as per clause (b) of Explanation (2) under section 54 of CGST Act and if so, whether the date of return filed by the supplier or date of return filed by the recipient will be relevant for the purpose of determining relevant date for such refunds? On perusal of the above, it is clear that clause (b) of Explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice under which such supplies have been made by the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have been received by it. An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies has been availed of by him. An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund. The procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technolog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in making zero-rated supply of goods or services or both, shall be granted. Refund claimed by the recipients of supplies regarded as deemed export [ Circular No. 172/04/2022-GST dated 6th July, 2022 ] Issues 1 :- Whether the Input Tax Credit (ITC) availed by the recipient of deemed export supply for claiming refund of tax paid on supplies regarded as deemed exports would be subjected to provisions of Section 17 of the CGST Act, 2017. Clarification :- The refund in respect of deemed export supplies is the refund of tax paid on such supplies. However, the recipients of deemed export supplies were facing difficulties on the portal to claim refund of tax paid due to requirement of the portal to debit the amount so claime ..... X X X X Extracts X X X X X X X X Extracts X X X X
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