Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the WBGST rules, 2017 - 1854-F.T.- 49/2017-State Tax - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1854-F.T. Dated, Howrah, the 18th day of October, 2017 Order No. 49/2017-State Tax In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the West Bengal Goods and Services Tax Rules, 2017 read with notification No. 1853-F.T. dated the 18th day of October, 2017 [48/2017-State Tax], the Governor is pleased hereby 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 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. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Joint Secretary to the Government of West Bengal