{"id":9289,"date":"2017-12-06T11:19:31","date_gmt":"2017-12-06T05:49:31","guid":{"rendered":""},"modified":"2017-12-06T11:19:31","modified_gmt":"2017-12-06T05:49:31","slug":"refund-on-deemed-export","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=9289","title":{"rendered":"Refund on deemed export"},"content":{"rendered":"<p>Refund on deemed export<br \/> Query (Issue) Started By: &#8211; Narendra Soni Dated:- 6-12-2017 Last Reply Date:- 6-12-2017 Goods and Services Tax &#8211; GST<br \/>Got 5 Replies<br \/>GST<br \/>Dear Experts,<br \/>\nAs per notification, Refund on deemed export is allowed to supplier.How it can be claimed, because sully against invalidation to domestic customer is made on payment of GST. Recipient paid invoice amount including the GST charged in bill. The recipient will also avail ITC of GST paid by him to supplier, then how supplier is entitled for refund under deemed export.Kindly suggest.<br \/>\nReply By ANITA BHADRA:<br \/>\nThe Reply:<br \/>\nDear Sir ,<br \/>\nGST Refund of Deemed Exports Supply can be claimed by either Recipient or Supplier.<br \/>\nNotification No. 47\/2017-Central Tax, 18th Octob<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113148\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Refund on deemed export Query (Issue) Started By: &#8211; Narendra Soni Dated:- 6-12-2017 Last Reply Date:- 6-12-2017 Goods and Services Tax &#8211; GSTGot 5 RepliesGSTDear Experts, As per notification, Refund on deemed export is allowed to supplier.How it can be claimed, because sully against invalidation to domestic customer is made on payment of GST. Recipient &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=9289\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Refund on deemed export&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-9289","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9289","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9289"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9289\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}