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of <h1>Gujarat Issues Notification 49/2017: Evidence Required for Suppliers to Claim Deemed Export Refunds Under GST Rules.</h1> The Government of Gujarat issued Notification No. 49/2017-State Tax on October 18, 2017, under the Gujarat Goods and Services Tax Rules, 2017. It specifies the evidence required for suppliers of deemed export supplies to claim refunds. The evidence includes an acknowledgment from the jurisdictional Tax officer or a signed tax invoice confirming receipt of supplies by the recipient unit, an undertaking from the recipient that no input tax credit has been availed, and a declaration that the recipient will not claim a refund, allowing the supplier to do so. This notification is issued by the Finance Department, Gandhinagar.
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