Regarding evidences which are required to be produced by the supplier of deemed export supplies for claiming refund against the goods notified by notification no. 914 Dated 10 Nov. 2017 w.e.f 18th Oct. 2017 - 915/2017/9(120)/XXVII(8)/2017 - Uttarakhand SGST

Government of Uttarakhand Finance Section 8 Notification No. 915/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 10/11/2017 WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Uttarakhand Goods and Services Tax Rules, 2017 read with Notification No. 914/2017/9/(120) /XXVII(8)/2017 Dated 10 November 2017 of Government of Uttarakhand, Finance Section-8, the Governor, is pleased to notify 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 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 ex ort 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 deemed to come into force from the 18 th day of October, 2017. (Radha Raturi) Principal Secretary