Lt. Governor of the National Capital Territory of Delhi, notifies evidences which are required to be produced by the supplier of deemed export supplies for claiming refund - 49/2017-State Tax - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION NO. 49/2017-State Tax Delhi, the 23 rd November, 2017 F. No. 3 (42) (Rev.-I)/2017-18/DS-VI/747.- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Delhi Goods and Services Tax Rules, 2017 read with notification No. 48/2017 State Tax, dated the 23rd November, 2017 issued by the Finance Department, the Lt. Governor of the National Capital Territory of Delhi, 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. This notification shall be deemed to have come into force from the 18th day of October, 2017. By Order and in the Name of the Lt. Governor of National Capital Territory of Delhi, A.K. Singh, Dy. Secy. VI (Finance)