Evidence For Deemed Exports.

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..... of rule 89 of the Gujarat Goods and Services Tax Rules, 2017 read with notification No. 48/2017-State Tax, dated the 18th October, 2017, published vide Government Notification, Finance Department No.(GHN-110) GST-2017/S.147 (1)-TH, dated the 18th October, 2017 , the Government of Gujarat hereby notifies the following, as detailed in column (2) of the Table below, as evidence which are required to .....

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..... ing 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 and in the name of the Governor of Gujarat, C J .....

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