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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Assam GST Rules: Suppliers Need Specific Evidence for Deemed Export Refunds, Effective October 18, 2017.</h1> The Government of Assam has issued a notification detailing the evidences required for suppliers of deemed export supplies to claim refunds under the Assam Goods and Services Tax Rules, 2017. Suppliers must provide: 1) acknowledgment from the jurisdictional Tax officer or a signed tax invoice confirming receipt by the recipient, 2) an undertaking from the recipient stating no input tax credit has been availed, and 3) an undertaking that the recipient will not claim a refund, allowing the supplier to do so. This notification is effective from October 18, 2017.
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