Notification regarding evidences required to be produced by the supplier of deemed export supplies for claiming refund

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..... . NOTIFICATION In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Tripura State Goods and Services Tax Rules, 2017 read with notification dated the 9th November, 2017 published in the Tripura Gazette, Extraordinary Issue, No. 418, dated the 13the November, 2017, the State Government hereby notifies the following, as detailed in column (2) of the Table belo .....

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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. By order of the Gover .....

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