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 Manipur GST rules, 2017.

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..... ober, 2017 No. 5/10/2017-FD(TAX)/13: In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Manipur Goods and Services Tax Rules, 2017 read with notification No. 5/10/2017-FD(TAX)/12, dated the 18th October, 2017 , the Government of Manipur hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced .....

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..... ient 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. VIVEK KUMAR DEWANGAN, Principal Secretary (Finance), Government of M .....

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