Government Notifies Evidences which are required to be produced by the supplier of deemed export supplies for claiming refund. - F-10-87/2017/CT/V (155)-49/2017-State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Naya Raipur, the 18th October 2017 NOTIFICATION No. 49/2017-State Tax No. F-10-87/2017/CT/V (155). - In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Chhattisgarh Goods and Services Tax Rules, 2017 read with notification No. 48/2017-State Tax, No. F-10-87/2017/CT/V (153) dated the 18th October, 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 supplier may claim the refund. By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI, Special Secretary.