Solution to the Dilemma faced by the Recipient of Deemed exports for claiming refund !!!

CA. Heet Shah , Last updated: 15 March 2021  
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Circular 125/44/2019 dated 18.11.2019 has placed a condition that the recipient of deemed export supplies shall submit an undertaking that he has not availed ITC on invoices for which refund has been claimed However while claiming arefund on deemed exports, the system requires the recipient to debit

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Published by

CA. Heet Shah
(Tax Consultant & Practitioner)
Category GST   Report

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