Deemed export evidence requirements under GST: suppliers must furnish recipient acknowledgments and undertakings to claim refund. Notification prescribes that suppliers of deemed export supplies must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation/EPCG holder or a recipient-signed tax invoice confirming receipt, together with recipient undertakings that no input tax credit has been availed and that the recipient will not claim refund, as evidences to claim refund.