Deemed export supplies: suppliers must produce specified evidence to claim refund under OGST procedural rules. Notification requires suppliers of deemed export supplies claiming refund to produce: (1) acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking from the recipient that no input tax credit on such supplies has been availed; and (3) an undertaking from the recipient that it will not claim the refund and the supplier may claim the refund.