Notifies evidences which are required to be produced by the supplier of deemed export supplies for claiming refund.

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..... e (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 supplie .....

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..... emed 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. [ .....

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