Government of Goa notifies the evidences which are required to be produced by the supplier of deemed export supplies for claiming refund.

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..... he powers conferred by clause (g) of sub-rule (2) of rule 89 of the Goa Goods and Services Tax Rules, 2017 read with notification No. 38/1/2017-Fin-(R C)(26)/3640, dated the 2nd November, 2017, published in the Official Gazette, Series I No. 31, Extraordinary dated the 2nd November, 2017, the Government of Goa hereby notifies the following, as detailed in column (2) of the Table below, as evidence .....

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..... 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 Governo .....

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