What are the preconditions for filing a refund application as recipient of deemed exports supplies?

What are the preconditions for filing a refund application as recipient of deemed exports supplies?

Asked on February 27, 2018 in Miscellaneous.
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The following conditions must be met for being eligible to file form RFD-01A,for refund by recipient of deemed exports:
1. The taxpayer is registered with GST portal and holds an active GSTIN during the refund application period.
2. GSTR-3B must have been filed for the relevant tax period.
3. Balance in the Electronic Credit Ledger must be greater than or equal to the amount of refund to be claimed,since the same is required to be debited in case of refund of ITC by recipient of deemed exports.

Answered on February 27, 2018.
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