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    <title>Notification on the evidences which are required to be produced by the supplier of deemed export supplies for claiming refund under OGST Act, 2017.</title>
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    <description>Notification requires suppliers of deemed export supplies claiming refund to produce: (1) acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking from the recipient that no input tax credit on such supplies has been availed; and (3) an undertaking from the recipient that it will not claim the refund and the supplier may claim the refund.</description>
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      <description>Notification requires suppliers of deemed export supplies claiming refund to produce: (1) acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking from the recipient that no input tax credit on such supplies has been availed; and (3) an undertaking from the recipient that it will not claim the refund and the supplier may claim the refund.</description>
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