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of <h1>Arunachal Pradesh: Suppliers Must Provide Evidence for Deemed Export Refunds per Notification No. 46/2017-State Tax.</h1> The Government of Arunachal Pradesh requires suppliers of deemed export supplies to provide specific evidence when claiming a refund. According to Notification No. 46/2017-State Tax, dated November 13, 2017, suppliers must submit: 1) acknowledgment from the jurisdictional Tax Officer or a signed tax invoice confirming receipt by the Advance Authorisation or Export Promotion Capital Goods Authorisation holder; 2) an undertaking from the recipient stating no input tax credit has been availed; and 3) an undertaking from the recipient agreeing not to claim a refund, allowing the supplier to do so.
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