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

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..... the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Assam Goods and Services Tax Rules, 2017 read with notification No. FTX.56/2017/Pt-III/19, dated the 1st December, 2017, published in the Assam Gazette, Extraordinary, No. 694 dated the 1st December, 2017, the Governor of Assam, hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are r .....

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..... ndertaking 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. This notification shall be deemed to have come into force .....

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