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CMA Final · Indirect Tax Laws and Practice · GST Refunds - Inverted Duty Structure and Zero Rated Supplies

Under the refund rules, a recipient of deemed export supplies files refund application in FORM GST RFD-01. In which situation may the supplier of deemed export supplies, instead of the recipient, file the refund application?

The supplier of deemed export supplies may file the refund application only where the recipient does not avail input tax credit on those supplies and furnishes an undertaking that the supplier may claim the refund. Otherwise the recipient files the application.

  1. AWhen the recipient does not avail input tax credit on such supplies and furnishes an undertaking that the supplier may claim the refundCorrect
  2. BWhen the supplier has exported the goods under a letter of undertaking
  3. CWhen the recipient is located in a Special Economic Zone
  4. DWhen the supplier has already paid integrated tax on the supply

Explanation

The proviso on deemed exports allows the recipient to apply, or the supplier where the recipient does not avail ITC and gives an undertaking that the supplier may claim the refund. The other situations are not conditions stated for deemed export refunds.

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