| Date: |
18-10-2017
|
| Notification No: |
Notification No. 49/2017-Central Tax
|
| Issuing Authority: |
GST
|
| Type: |
Central Tax Notifications
|
| File No: |
F. No. 349/58/2017-GST(Pt) |
| Subject: |
Seeks to notify the 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
|
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Department of Revenue
Central Board of Excise and Customs
Notification No. 49/2017-Central Tax
New Delhi, the 18th October, 2017 .
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
evidences which are required to be produced by the supplier of deemed export
supplies for claiming refund, namely:-
Table
| S.No. |
Evidence |
| 1. |
Acknowledgment by the jurisdictional Tax officer of the Advance
Authorisation holder or Export Promotion Capital Goods Authorisation
holder, as the case may be, that the said deemed export supplies have
been received by the said Advance Authorisation or Export Promotion
Capital Goods Authorisation 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
[F. No.
349/58/2017-GST(Pt)]
|
|
|