Notification no 49/2017 Central Tax date on 18th October, 2017, GST

 

 

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

 

The extract of GST Notification No. 49/2017- Central Tax is given below:

 

Notification No. 49/2017- Central Tax, GST

 

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

 

GOVERNMENT OF INDIA

 

MINISTRY OF FINANCE

Department of Revenue

Central Board of Excise and Customs

 

Notification No. 49/2017-Central Tax

 

New Delhi, the 18^th 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 18^th 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 18^th 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)	(2)
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.

  

[F.No. 349/58/2017-GST(Pt)]