Notifies evidences which are required to be produced by the supplier of deemed export supplies for claiming refund. - S.O. 251. - Bihar SGST

Bihar Government Commercial Tax Department Notification The 18th October 2017 S.O. 251, dated 23rd October 2017 - In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Bihar Goods and Services Tax Rules, 2017 read with notification S.O. 249, dated the 18th October, 2017 , published in the Bihar Gazette, Extraordinary, vide number 982 dated the 18th October, 2017, the Governor of Bihar, 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:- Table Sl.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. 2. This notification shall come into force with effect from the 18th October, 2017. [(File No. Bikri-kar/GST/Vividh-21 /2017-3844)] By the order of Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cum-Principal Secretary, Commercial Taxes Department.