Deemed export refund evidence requirements prescribed for suppliers, including recipient acknowledgments and undertakings against input tax credit claims. Evidence requirements are prescribed for a supplier of deemed export supplies seeking refund under the Uttarakhand Goods and Services Tax Rules, 2017. The supplier must produce an acknowledgment of receipt of the supplies by the relevant authorisation holder or a signed tax invoice from the recipient Export Oriented Unit, together with undertakings that no input tax credit has been availed and that the recipient will not claim refund. The notification takes effect from 18 October 2017.