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of <h1>Odisha Finance Department Lists Evidence Needed for Suppliers to Claim Refunds Under OGST Act, 2017 for Deemed Exports.</h1> The notification issued by the Odisha Finance Department outlines the evidences required for suppliers of deemed export supplies to claim refunds under the Odisha Goods and Services Tax (OGST) Act, 2017. Suppliers must provide acknowledgment from the jurisdictional tax officer or a signed tax invoice confirming receipt of supplies by the Advance Authorisation or Export Promotion Capital Goods Authorisation holder. Additionally, the recipient must submit an undertaking stating that no input tax credit has been availed and that they will not claim a refund, allowing the supplier to claim it instead.
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