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Notification No. 49/2017 – Central Tax: Seeks to notify the evidence required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017.

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Important Keyword: F. No. 349/58/2017-GST(Pt), Notification No. 49/2017 – Central Tax, Rule 89(2)(g) CGST Rules 2017, Notification No. 48/2017-Central Tax.

[F. No. 349/58/2017-GST(Pt)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Department of Revenue
Central Board of Excise and Customs

New Delhi, the 18th October, 2017

Notification No. 49/2017 – Central Tax

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

G.S.R. (E).- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Central Goods and Services Tax Rules, 2017 read with notification No. 48/2017-Central Tax, dated the 18th October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1305 (E), dated the 18th October 2017, the Central Government hereby notifies the following, as detailed in column (2) of the Table below, as evidence which are required to be produced by the supplier of deemed export supplies for claiming refund, namely: –

Table
S. No.Evidence
(1)(2)
1.Acknowledgment by the jurisdictional Tax officer of the Advance Authorization holder or Export Promotion Capital Goods Authorization holder,
as the case may be, that the said deemed export supplies have been received by the said Advance Authorization or Export Promotion Capital Goods Authorization holder,
or a copy of the tax invoice under which such supplies have been made by the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have been received by it.
2.An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies has been availed of by him.
3.An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

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Download Pdf: https://taxinformation.cbic.gov.in/

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