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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ah, 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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, RAJ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X