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

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..... 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 t .....

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..... 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 b .....

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