Central Government Notifies Evidence for Deemed Export Supply Refunds

The Central Government exercises powers under Central Goods and Services Tax Rules, 2017. Notification No. 48/2017-Central Tax outlines evidence requirements for claiming refunds on deemed export supplies.

These evidences are essential for suppliers to substantiate their refund claims. Acknowledgment by the jurisdictional Tax officer or signed tax invoice by the recipient is necessary to confirm receipt.

Recipients must provide undertakings stating non-availing of input tax credit and refraining from refund claims.

Gunjan Kumar Verma, Under Secretary to the Government of India, issues the notification. Compliance with these requirements ensures smooth processing of refund claims.