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of <h1>West Bengal GST Rules Update: Suppliers Must Provide Specific Documents for Deemed Export Refund Claims.</h1> The Government of West Bengal has issued a notification under the West Bengal Goods and Services Tax Rules, 2017, detailing the evidence required from suppliers of deemed export supplies to claim refunds. The required documents include acknowledgment from the jurisdictional tax officer or a signed tax invoice by the recipient, an undertaking from the recipient that no input tax credit has been availed, and an undertaking that the recipient will not claim the refund, allowing the supplier to do so. This notification is issued by the Finance Department, Revenue, under the authority of the Governor.
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