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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Suppliers Must Provide Evidence for Deemed Export Refunds Under Tamil Nadu GST Act, 2017; See G.O. (Ms) No. 143.</h1> The Tamil Nadu Goods and Services Tax Act, 2017, outlines the evidences required for suppliers of deemed export supplies to claim a refund. As per G.O. (Ms) No. 143, dated 17 October 2017, suppliers must provide acknowledgment from the jurisdictional Tax Officer or a signed tax invoice confirming receipt by the recipient. Additionally, the recipient must submit an undertaking stating that no input tax credit has been availed and that they will not claim a refund, allowing the supplier to do so. This notification was issued by the Additional Chief Secretary to the Government.
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