Notifying the evidences required to be produced by the supplier of deemed export supplies for claiming refund. - F.No.12(46)FD/Tax/2017-Pt-II-123 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 18, 2017 In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Rajasthan Goods and Services Tax Rules, 2017 read with this department s notification No. F.12(46)FD/Tax/2017-Pt-II-122 dated 18-10-2017 , the State 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 supplies may claim the refund. [F.12(46)FD/Tax/2017-Pt-II-123] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government