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<h1>Goa GST Rules 2017: New Evidence Requirements for Suppliers to Claim Refund on Deemed Export Supplies Announced.</h1> The Government of Goa has issued a notification detailing the evidences required for suppliers of deemed export supplies to claim a refund under the Goa Goods and Services Tax Rules, 2017. Suppliers must provide acknowledgment from the jurisdictional Tax Officer or a signed tax invoice from the recipient Export Oriented Unit confirming receipt of supplies. Additionally, recipients must submit undertakings stating that they have not availed input tax credit on these supplies and will not claim a refund, allowing the supplier to claim it. This notification is issued by the Department of Finance, Revenue & Control Division, Goa.