Important Keyword: Notification No. 49/2017 Central Tax, deemed export refund GST, Rule 89(2)(g) CGST Rules, GST refund deemed export India, GST documentation deemed export, GST refund evidence India, CGST deemed export notification,
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[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: 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.
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
📚 Frequently Asked Questions (FAQs): Notification No. 49/2017 – Central Tax
Q1: What is Notification No. 49/2017 – Central Tax?
Answer:
Notification No. 49/2017 – Central Tax specifies the documents required for claiming refund on deemed export supplies under Rule 89(2)(g) of CGST Rules, 2017. It ensures that proper evidence is submitted before refund approval.
Q2: What are deemed exports under GST?
Answer:
Deemed exports are supplies of goods within India that are treated as exports for GST refund purposes, such as supplies to EOUs, Advance Authorization holders, and EPCG authorization holders.
Q3: Who can claim refund for deemed exports?
Answer:
Refund can be claimed by either:
- Supplier of goods, or
- Recipient of goods
However, both cannot claim the refund simultaneously. One party must provide an undertaking.
Q4: Which rule governs refund for deemed exports?
Answer:
Refund for deemed exports is governed by Rule 89 of the CGST Rules, 2017, particularly Rule 89(2)(g).
Q5: What documents are required under Notification No. 49/2017?
Answer:
The required documents include:
- Acknowledgment of receipt by recipient
- Undertaking that ITC has not been availed
- Undertaking that recipient will not claim refund
Q6: Can both supplier and recipient claim refund?
Answer:
No. Only one party can claim the refund. The other party must provide an undertaking declaring they will not claim the refund.
Q7: What is the role of Export Oriented Units (EOUs) in deemed exports?
Answer:
EOUs are businesses focused primarily on exports. Supplies made to EOUs can qualify as deemed exports, enabling the supplier to claim GST refund.
Q8: What happens if the recipient claims ITC?
Answer:
If the recipient claims Input Tax Credit, the supplier cannot claim the refund under deemed export provisions.
Q9: Which form is used for GST refund claims?
Answer:
Refund applications under GST are filed using Form GST RFD-01 on the GST portal.
Q10: Is GST charged on deemed exports?
Answer:
Yes. GST is charged normally on deemed export supplies, but the tax paid can be refunded later.
Q11: Are services covered under deemed exports?
Answer:
No. Currently, only goods qualify as deemed exports under GST law.
Q12: What is the difference between export and deemed export?
Answer:
| Feature | Export | Deemed Export |
|---|---|---|
| Movement of goods | Outside India | Within India |
| GST treatment | Zero-rated | Tax paid + refund |
| Recipient | Foreign buyer | Domestic entity |
Q13: How can businesses ensure correct GST refund filing?
Answer:
Businesses should maintain proper documentation and file accurate returns. Professional help can simplify compliance.
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https://finodha.in/gst-compliance/
Q14: Does this notification apply to all businesses?
Answer:
No. It mainly applies to businesses involved in export supply chains and government export schemes.
Q15: Can startups benefit from deemed export provisions?
Answer:
Yes. Manufacturing startups supplying goods to export-oriented industries can claim refunds under deemed export rules.
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Conclusion
Notification No. 49/2017 – Central Tax plays a critical role in the GST refund mechanism for deemed exports. By clearly defining the evidence required under Rule 89(2)(g), the government ensures that refunds are granted only when genuine export-support transactions occur.
Businesses involved in EOU supplies, EPCG schemes, or Advance Authorization transactions must maintain proper documentation and follow GST procedures carefully.
Download PDF: Notification No. 49/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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