Government Notifies Evidences which are required to be produced by the supplier of deemed export supplies for claiming refund.

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..... pur, 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, a .....

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..... ve 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. .....

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