Evidences required to be produced by the supplier of deemed export supplies for claiming refund

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..... 7 .-In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Punjab Goods and Services Tax Rules, 2017 read with notification No. S.O.86/P.A.5/2017/S.147/2017, dated 14th day of November, 2017, published in the Gazette of Government of Punjab, Extraordinary, Part III, dated the 21st day of November, 2017, and all other powers enabling him in this behalf, the Governor of .....

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..... ted Unit that said deemed export supplies have been received by it. 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 a .....

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