Notification regarding evidences required to be produced by the supplier of deemed export supplies for claiming refund - KA. NI-2-1697/XI-9(42)/17 - Uttar Pradesh SGST
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Deemed export refund: suppliers must produce recipient acknowledgement and undertakings on input tax credit and refund claim. Notification requires suppliers of deemed export supplies claiming refund to produce either an acknowledgement by the jurisdictional tax officer or a recipient-signed tax invoice confirming receipt, together with undertakings from the recipient that no input tax credit has been availed and that the recipient will not claim the refund so the supplier may claim it.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed export refund: suppliers must produce recipient acknowledgement and undertakings on input tax credit and refund claim.
Notification requires suppliers of deemed export supplies claiming refund to produce either an acknowledgement by the jurisdictional tax officer or a recipient-signed tax invoice confirming receipt, together with undertakings from the recipient that no input tax credit has been availed and that the recipient will not claim the refund so the supplier may claim it.
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