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of <h1>Jammu and Kashmir SRO 446: Evidence Requirements for Suppliers Claiming Refunds on Deemed Export Supplies under GST Rules 2017.</h1> The Government of Jammu and Kashmir issued a notification, effective from October 18, 2017, under SRO 446, detailing the evidence required for suppliers of deemed export supplies to claim a refund under the Jammu and Kashmir Goods and Services Tax Rules, 2017. Suppliers must provide acknowledgment from the jurisdictional Tax officer or a signed tax invoice by the recipient Export Oriented Unit. Additionally, the recipient must submit undertakings confirming no input tax credit has been availed and that they will not claim the refund, allowing the supplier to do so.
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