Evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017 - 49/2017 - Central GST (CGST)

Suppliers Must Provide Evidence for Refund Claims Under CGST Rule 89(2)(g); Includes Acknowledgments and Undertakings.

The notification outlines the evidence required from suppliers of deemed export supplies to claim a refund under rule 89(2)(g) of the CGST Rules, 2017. Suppliers must provide: 1) acknowledgment from the jurisdictional tax officer or a signed tax invoice confirming receipt of supplies by the recipient; 2) an undertaking from the recipient that no input tax credit has been availed; and 3) an undertaking from the recipient stating they will not claim a refund, allowing the supplier to do so. This notification was issued by the Central Government on October 18, 2017.