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    <title>Evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017</title>
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    <description>Suppliers claiming refund for deemed export supplies must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation/Export Promotion Capital Goods Authorisation holder or a tax invoice signed by the recipient Export Oriented Unit confirming receipt, together with undertakings from the recipient that no input tax credit has been availed and that the recipient will not claim refund so the supplier may do so.</description>
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      <description>Suppliers claiming refund for deemed export supplies must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation/Export Promotion Capital Goods Authorisation holder or a tax invoice signed by the recipient Export Oriented Unit confirming receipt, together with undertakings from the recipient that no input tax credit has been availed and that the recipient will not claim refund so the supplier may do so.</description>
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