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of <h1>Nagaland Finance Department outlines evidence required for suppliers to claim refunds on deemed export supplies under GST Rules 2017.</h1> The Government of Nagaland's Finance Department issued a notification detailing the evidence required for suppliers to claim refunds on deemed export supplies under the Nagaland Goods and Services Tax Rules, 2017. Suppliers must provide: an acknowledgment from the jurisdictional tax officer or a signed tax invoice confirming receipt of supplies by the authorized holder; 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 was signed by the Officer on Special Duty (Finance) on November 2, 2017.
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