[TO BE PUBLISHED IN PART II,
SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Department of Revenue
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 49/2017-Central Tax
New Delhi, the 18th October,
2017 G.S.R. (E).- In exercise of the powers conferred by clause (g) of sub-rule
(2) of rule 89 of the Central Goods and Services Tax Rules, 2017 read with
notification No.
48/2017-Central
Tax, dated the 18th October, 2017, published in the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 1305 (E), dated the 18th
October, 2017, the
Central 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:- [F.No. 349/58/2017-GST(Pt)]
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.
(Gunjan Kumar Verma)
Under Secretary to the Government of India