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of <h1>Puducherry Notifies Evidence Needed for Deemed Export Refunds u/r 89(2)(g) of SGST Rules 2017.</h1> The Government of Puducherry, through the Commercial Taxes Secretariat, issued a notification detailing the evidence required for suppliers of deemed export supplies to claim a refund under rule 89(2)(g) of the Puducherry SGST Rules, 2017. Suppliers must provide acknowledgment from the jurisdictional Tax Officer or a signed tax invoice, an undertaking from the recipient that no input tax credit has been availed, and an undertaking that the recipient will not claim a refund, allowing the supplier to do so. This notification is effective from October 18, 2017, as ordered by the Lieutenant-Governor.
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